Over Ethernet, files are broken down into individual chunks for transmission. These chunks are no larger than the maximum transmission unit of IP over Ethernet, or 1500 bytes. Each packet requires 20 bytes of IPv4 header information and 20 bytes of TCP header information, leaving 1460 bytes per packet for file data (Linux and macOS1 are further limited to 1448 bytes as they also carry a 12-byte time stamp). The data is transmitted over Ethernet in a frame, which imposes a 26 byte overhead per packet. Given these overheads, the maximum goodput is 1460/1526 × 100 Mbit/s which is 95.67 megabits per second or 11.959 megabytes per second.
Note that this example doesn't consider additional Ethernet overhead, such as the interframe gap (a minimum of 96 bit times), or collisions (which have a variable impact, depending on the network load). TCP adds the overhead of acknowledgements (which along with the round-trip delay time and the TCP window size in effect rate-limit each individual TCP connection, see bandwidth-delay product). This example does not consider the overhead of the HTTP protocol itself, which becomes relevant when transferring small files.
The goodput is a ratio between delivered amount of information, and the total delivery time. This delivery time includes:
Stuart Cheshire. "TCP Performance problems caused by interaction between Nagle's Algorithm and Delayed ACK". Retrieved 2010-01-13. http://www.stuartcheshire.org/papers/NagleDelayedAck/index.html ↩