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Maximum Segment Size (MSS) value advertised by a Server or a System is the preffered size of the segment that it can receive. For an standard packet this is equivalent to the Maximum Transmission unit (MTU) - 40bytes (standard TCP/IP overhead of 40 bytes [20+20]). This is the value that the server advertises and not what we can transmit.

If the MTU is 1500 bytes then the MSS will be 1460 bytes.

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