While researching for our online backup solution, Digital Umbrella to come up with a better calculator for estimating transfer time, here is a great article I came across which does a great job at explaining TCP/IP overhead, and why you should only achieve between 1305 kbps to 1338 kbps download over a 1500 kbps line.

http://pflog.net/dsl_overhead/

Enjoy!

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