If your network adapter has an onboard processor, enabling it alleviates some of the network processing workload from the system’s CPU. This option is disabled by default.
Note that this tweak should not be attempted if you are on a dial-up connection. It only pertains to ethernet cards and may have adverse effects (and if there are any, it usually results speed loss) on the dial-up connection.

In regedit, go to HKEY_LOCAL_MACHINE/SYSTEM/CurrentControlSet/Services/Tcpip/Parameters , and create/modify the DWORD value “DisableTaskOffload” to 0. 1 Disables the NIC processor.