My experience is the same as yours... I would bet that that parent poster may have had a problem with his CPU binding on the TCP/IP processing overhead...that was also my experience. When I moved to a dedicated TCP/IP offload iSCSI adapter, my performance problems went away. We have both MSSQL and Oracle apps supporting several hundred users each. Granted it is not 'extreme' usage, but definately a higher volume than what he indicated.