A virtual computer system enabling dynamic, aggregated use of multiple TCP/IP offload engines (TOEs) by the set of guest computer systems hosted on the virtual computer system. Each of the guest computer systems includes an offload selection switch and the associated virtual machine monitor includes a first virtual context component. Second virtual context components are associated with a set of TCP/IP stacks and TOEs and interoperate with the first virtual context components to establish a virtual routing of network connections between the offload selection switches and the TOEs. The virtual context mapping retains the initially requested network connection information as well as the resolved virtual network connection established, thereby allowing the initial network connection request to be internally reapplied as required to accommodate dynamic changes in the network protocol parameters of the TOEs.