Product : VMware, vSphere/6.0, Enterprise Plus
Feature : Offload Support, Networking, Network and Storage
Content Owner:  Roman Macek
Summary
Yes (TSO, NetQueue, iSCSI)
Details
Supports TCP Segment Offloading, NetQueue (VMwares implementation of Intels VMDq and iSCSI HW offload (for a limited number of HBAs).
No TOE support (you can use TOE capable adapters in vSphere but the TOE function itself will not be used)