http://blog.scottlowe.org/2009/12/02/what-is-sr-iov/

http://lxr.free-electrons.com/source/drivers/net/ethernet/intel/ixgbevf/ixgbevf_main.c?v=3.3#L2619

http://www.slideshare.net/juet-y/sr-iovdebian10

with quad Intel Corporation X540 in host, VF works in FreeBSD (ix driver), not yet in NetBSD (ixv driver)

FreeBSD 10.1

command: /usr/bin/qemu-system-x86_64 -m 512 -boot c -net none -hda friet101.dsk -device vfio-pci,host=05:10.2 -curses --enable-kvm
root@cristalle:~kiers # dmesg | grep ix
ix0: <Intel(R) PRO/10GbE Virtual Function Network Driver, Version - 1.1.4> mem 0xfe000000-0xfe003fff,0xfe004000-0xfe007fff at device 3.0 on pci0
ix0: Using MSIX interrupts with 2 vectors
ix0: link state changed to UP

root@cristalle:~kiers # ifconfig ix0 
ix0: flags=8843 metric 0 mtu 1500
options=401bb
ether aa:00:04:00:42:42
inet 194.109.43.125 netmask 0xffffffe0 broadcast 194.109.43.127
nd6 options=29
media: Ethernet autoselect
status: active

NetBSD current

command: /usr/bin/qemu-system-x86_64 -m 512 -boot c -net none -hda shell.dsk -device vfio-pci,host=05:10.3 -curses --enable-kvm
shell# dmesg|grep ixv 
ixv0 at pci0 dev 3 function 0: Intel(R) PRO/10GbE Virtual Function Network Driver, Version - 1.1.4
ixv0: clearing prefetchable bit
ixv0: Using MSIX interrupts with 3 vectors
ixv0: for TX/RX, interrupting at msix0 vec 0, bound queue 0 to cpu 0
ixv0: for link, interrupting at msix0 vec 1, affinity to cpu 1

shell# ifconfig ixv0 
ixv0: flags=8802 mtu 1500
capabilities=bff80
enabled=0
address: 00:00:00:00:00:00
media: Ethernet autoselect
status: no carrier