The IBM 1 Gigabit iSCSI TOE PCI-X Adapter is an adapter that encapsulates SCSI commands and data into TCP packets and transports them over a 1-gigabit-Ethernet network through IP. The adapter is dual function, operating as an iSCSI TOE (TCP/IP offload engine) adapter or as a general purpose Ethernet adapter where the TCP/IP protocol is offloaded onto the adapter.