Hyper-V server:
Enabling TCP Chimney Offload requires two steps in Windows Server 2008:
1. At the Administrator command prompt, type the following to globally enable TCP Chimney Offload:
netsh int tcp set global chimney=enabled
2. Open the Device Manager, right-click your NIC adapter, and select Properties. Select the Advanced tab, then look for your hardware manufacturer's version of TCP Offload. In the right-hand drop-down menu, select Rx &Tx Enabled.
VMs:
Both technologies require NICs that support them. If Windows Server 2008 R2 or Server 2012 has supported NICs installed, SCVMM will detect this on the host and allow VMs to take advantage of these features. Enabling this is simple! There is a single check box in the VM NIC Properties window labeled Enable Virtual Network Optimizations
