iSCSI MPIO (Multi-path Input/Output) uses redundant paths to create logical “paths” between the client and iSCSI storage. In the event that one or more of these components fails, causing the path to fail, multi-pathing logic uses an alternate path so that applications can still access their data.
For example, clients with more than one Ethernet connection can use logical paths to establish a multi-path connection to an iSCSI target on the server. Redundant paths mean that iSCSI sessions can continue uninterrupted in the event of the failure of a particular path. An iSCSI MPIO connection can also be used to load-balance communication to boost performance.
If you intend to use an offload engine, make sure it is compatible with Microsoft multi-path and load-balancing.
iSCSI MPIO is supported by Microsoft iSCSI Initiator 2.0.