Purpose-to remove CPU from heavy services of protocol processing, and alleviate the bottlenecks of communication system to suit for the high speed network. Design a new architecture for TOE which includes TOE design, TOE data stream transfer, TOE performance test and TOE security, etc. Methodology-by analysis and design with Linux specialties binding to functions of ML403 development version, to code or modify portion of kernel code and use VHDL to design the hardware section. Result-by analysis the design requirements of TCP/IP offload, to simplify the protocol stack of TCP/IP, and finally to give out a ML403 based solution for TOE architecture design, to build a system experiment platform and last we draw some conclusions and some test results. Conclusion-Although the results show that the performance improving is not much, the simple success of test indicates that this solution is correct and potential. It will contribute to the performance improvement of whole communication system and popularization to the TOE network card.