We have a linux server connected to a Windows 2003 box via gigabit and we were using samba to share files between the two. For whatever reason it would only get about 26Mb/s pulling via samba. Just as a test I mounted the remote file system as cifs (mount -t cifs) instead of smbfs and all the sudden we were able to get about 140Mb/s. That still begs the question why it maxes out at 140Mb/s instead of the full 1000Mb/s, but it's a heck of a lot better. Even an ftp transfer tops out at 160Mb/s. I'm assuming it's a limitation of Windows?