A technique for interrupt moderation allows coalescing interrupts from a device into groups to be processed as a batch by a host processor. Receive and send completions may be processed differently. When the host is interrupted for receive completions, it may check for send completions, reducing the need for interrupts related to send completions. Timers and a counter allow coalescing interrupts into a single interrupt that can be used to signal the host to process multiple completions. The technique is suitable for both dedicated interrupt line and message-signaled interrupts.