HBA (Host Bus Adapter) full offload is found in iSCSI host adapters which present themselves as disk controllers to the host system while connecting (via TCP/IP) to an iSCSI storage device. This type of TCP offload not only offloads TCP/IP processing but it also offloads the iSCSI initiator function. Because the HBA appears to the host as a disk controller, it can only be used with iSCSI devices and is not appropriate for general TCP/IP offload.
