This Phase 1 proposal addresses the 2006 NASA SBIR Research Topic S8.05 Science Data Management and Visualization (GSFC). The subtopic we address is Distributed Data Management and Access: Dynamically configurable high speed access to data distributed and shared over wide area high speed network environments. We propose a novel offload engine NIC, with network connections scaling at n x 10Gbps increments. The application is for present (10Gbps) and next generation NASA and commercial cluster and grid computing systems requiring ultra high-speed, low-cost offload engines with rates ranging from 10 through future rates of 100 Gbps full-duplex. Successful completion of this Phase 1 project will prove feasibility of our innovation through architectural models, ultra high-speed logic simulations, and experimental results. Deliverables include system on chip core IP, initial firmware, and feasibility results showing UDP/IP from 10 - 100 Gbps full-duplex, and the maximum bandwidth for a variant of TCP/IP. We will also have the system design for our Phase 2 prototype system. Using a 10 Gbps NPU development system, we conduct a preliminary demonstration of offload engine performance.