I am using an old 600 Mhz Duron with 384MB RAM as a simple file sharing PC on my home network. I have stocked it with about 350GB's of hard drives, and installed Gentoo Linux 1.4. I am seeing some interesting results when using Samba 2.2.8 to transfer files across the network. I have a Linksys 8-port Gigabit switch, with Intel gigabit PCI cards all around. When using FTP to transfer files, I can easily get 180Mbit/sec sustained transfers (about 22MB/sec) .. but when using Samba, performance is much slower at around 120~130Mbit/sec. During Samba transfers, the performance also intermittently spikes down dramatically for a second or two before returning to 120Mbit/sec, as many as 15 spikes a minute. I have tried playing with the socket options within Samba, specifically the SO_SNDBUF and SO_RECBUF but no combination seems to improve performance. I figure the problem is in Samba and not the kernel itself because I get great transfer rates through FTP. I am transferring between Linux and Windows XP machines. Any ideas?