The document outlines the virtualization of high-performance servers using Single Root I/O Virtualization (SR-IOV) with KVM on Debian Jessie, specifically leveraging Intel X520 10Gbps network cards. It covers prerequisites, hardware setup, BIOS configurations, kernel requirements, and the process for implementing SR-IOV to achieve near bare-metal performance for virtual machines. Additionally, it includes steps for creating virtual functions, networking configurations using libvirt, and the necessary commands for managing the setup.