This document discusses using SR-IOV and KVM virtual machines on Debian to virtualize high-performance servers requiring low latency and high throughput networking. It describes configuring SR-IOV on the server's Ethernet cards through the BIOS. On Debian, it shows enabling SR-IOV drivers in the kernel, configuring virtual functions, and assigning them to virtual machines using libvirt with PCI device passthrough. VLAN tagging and MAC addresses must be configured separately on the host due to limitations of the Debian version used.