The Ethernet speed has increased sending and receiving frames from 40 to 100 Gbps after the IEEE P802.3ba released. The industry and academia have focused scaling up the TCP/IP protocol processing for 40-100 Gbps. LSO is a de facto standard, which is offloaded to network interface for sending packets up to 10 Gbps. It not clears whether a network interface can support such function for new 40-100 Gbps. The widely use of the hardware-based NIC such as the use of a fully customized logic based network interface can be due to the following reasons; Still it is not clear whether the General Purpose Processor (GPP) can provide the processing required for high-speed line beyond the 10 Gbps. Also, the limit of the GPP's clock in supporting the processing of network interfaces. However, using a RISC core engine for offloading the LSO function can deliver some important features to network interfaces design, such as simplicity, scalability, shorter developing cycle time. In this paper, we have investigated using a specialized RISC core to process the LSO functions for TCP/IP and UDP/IP for high-speed communications rate up to 100 Gbps. To achieve this, we have enhanced the LSO algorithm to scale it to 100 Gbps. A fast DMA is used to support transferring data in the network interface. The LSO processing methodology on the network has presented. In addition, the RISC's performance and data movements for high communication rate up to 100 Gbps have been measured. A 148 MHz RISC core can support the sending-side processing for up to 100 Gbps transmission speed for the TCP/IP and UDP/IP protocol when the MTU is applied (1500 bytes). A DMA with 3759 MHz is required to eliminate the idle cycles while transferring data over the 64-bit local bus.