http://www.zerg.sc/technote/?p=241
https://access.redhat.com/documentation/en-US/Red_Hat_Enterprise_Linux/6/html/Virtualization_Host_Configuration_and_Guest_Installation_Guide/sect-Virtualization_Host_Configuration_and_Guest_Installation_Guide-SR_IOV-How_SR_IOV_Libvirt_Works.html
http://ask.xmodulo.com/enable-sr-iov-virtual-function-intel-ixgbe-nic.html
https://access.redhat.com/documentation/en-US/Red_Hat_Enterprise_Linux/6/html/Virtualization_Host_Configuration_and_Guest_Installation_Guide/chap-Virtualization_Host_Configuration_and_Guest_Installation_Guide-PCI_Device_Config.html


OS : Ubuntu 14.04 LTS
# dmesg |grep -i iomm
[    0.000000] Please enable the IOMMU option in the BIOS setup
[    2.530138] AMD-Vi: Found IOMMU at 0000:00:00.2 cap 0x40
[    2.530142] AMD-Vi: Found IOMMU at 0000:40:00.2 cap 0x40

# lspci |grep -i eth
02:00.0 Ethernet controller: Intel Corporation 82576 Gigabit Network Connection (rev 01)
02:00.1 Ethernet controller: Intel Corporation 82576 Gigabit Network Connection (rev 01)
41:00.0 Ethernet controller: Intel Corporation 82599ES 10-Gigabit SFI/SFP+ Network Connection (rev 01)
41:00.1 Ethernet controller: Intel Corporation 82599ES 10-Gigabit SFI/SFP+ Network Connection (rev 01)


※ To enable SR-IOV VF on Intel ixgbe NIC, you need to pass an additional parameter "max_vfs=N" to ixgbe kernel module, where "N" is the number of VFs to create per port. To pass this parameter:

:: 1G NIC
# cat > igb.conf
options igb max_vfs=7

:: 10G NIC
# cat /etc/modprobe.d/ixgbe.conf
options ixgbe max_vfs=7

# update-initramfs -k all -t -u
update-initramfs: Generating /boot/initrd.img-3.13.0-88-generic
update-initramfs: Generating /boot/initrd.img-3.13.0-24-generic

# reboot

# lspci  |grep -i eth
02:00.0 Ethernet controller: Intel Corporation 82576 Gigabit Network Connection (rev 01)
02:00.1 Ethernet controller: Intel Corporation 82576 Gigabit Network Connection (rev 01)
02:10.0 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.1 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.2 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.3 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.4 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.5 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.6 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:10.7 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:11.0 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:11.1 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:11.2 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:11.3 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:11.4 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
02:11.5 Ethernet controller: Intel Corporation 82576 Virtual Function (rev 01)
41:00.0 Ethernet controller: Intel Corporation 82599ES 10-Gigabit SFI/SFP+ Network Connection (rev 01)
    Subsystem: Intel Corporation Ethernet Server Adapter X520-2
41:00.1 Ethernet controller: Intel Corporation 82599ES 10-Gigabit SFI/SFP+ Network Connection (rev 01)
    Subsystem: Intel Corporation Ethernet Server Adapter X520-2
41:10.0 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.1 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.2 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.3 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.4 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.5 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.6 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:10.7 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:11.0 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:11.1 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:11.2 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:11.3 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:11.4 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)
41:11.5 Ethernet controller: Intel Corporation 82599 Ethernet Controller Virtual Function (rev 01)