I didn't find a matching recent thread on misc@ archives...
You has done bad search: the archive is full of good references about this topic.
Anyway, em(4), bge) or sk(4) are considered the best drivers for their respectives NICs.
Personally I use a Supermicro with Intel mobo and Intel gb (PCI Express) NIC card with em(4); currently this box manages 200Mbps without problem: the interrupts are around 40% of load.
-- Thanks, Jordi Espasa Clofent
