Provided is a system and method for performing smart offloads between computer applications module and a network interfacing device within a data communications system. The method includes receiving data requests from the computer applications module and determining whether the received data requests require offloading. The received requests are forwarded along a first data path to the network interfacing device if offloading is required. If offloading is not required, the received data requests are forwarded along a secondary data path to a host protocol stack for processing. Next, the protocol processing is performed and the processed data requests are forwarded to the network interfacing device.