In this paper, the authors focus on an emulator used for validating a model for TCP offload. The TCP Offload Engine Emulator (TOE-Em) is a full TCP offload program that emulates the behavior of a TOE device using front-end, another PC in this case. Its purpose is to study the impact of full offload in a real scenario. They tested Apache 2.2 with and without the support of the emulator by requesting different file sets. The CPU utilization and the delay of the system was measured and analyzed. In their experimental setup, full TCP offload was beneficial for files greater than 10 KB.