A TCP Offload Engine, or "TOE Card", offers an alternative to a full iSCSI HBA. A TOE "offloads" the TCP/IP operations for this particular network interface from the host processor, freeing up CPU cycles for the main host applications.
When a TOE is used rather than an HBA, the host processor still has to perform the processing of the iSCSI protocol layer itself, but the CPU overhead for that task is low.
ISCSI HBAs or TOEs are used when the additional performance enhancement justifies the additional expense of using an HBA for iSCSI, rather than using a software-based iSCSI client (initiator).
July 27, 2011