Details:
The system parameters are sysctl variables that are set as follows:
net.inet.tcp.sendspace: 131072
net.inet.tcp.recvspace: 358400
kern.ipc.maxsockbuf: 512000
This change has a system wide effect and is applied even if the network is not high speed connection with a high latency, with the exception of modem connections for which the system uses small default TCP buffer sizes.
Broadband Tuner requires OS X 10.4 or greater.
Source: Apple