Fastest theoretical speed between 2 computers

I am a little confused... When transferring a file from client to server (the with only 2 computers on my network, no hubs, switches, just 2 computers and a cross over cable) what is the actual throughput of data? Smart FTP is reporting 8000 to 9000 KB/s. Is that the actual amount of Bytes passing, or is it a measurement of my file's transfer speed?

When a file is sent over ethernet, there is all kinds of fun stuff ethernet add's on. So does my 8000 to 9000 KB/s include all the ethernet stuff? Or actual transfer rate of my file?

I search this archive and some one claimed to get 12000 KB/s and if I am correct that is just shy of 100Mbps. So, that seems to indicate the reported KB/s number is total throughput...

I have a 100Mbps Fiber Data link I am trying to compare to Cat 5e. So, I need to get the fastest through put possible.

Thank you :?:

A friend has reached 25000 KB/s with a Gigabit ethernet LAN, sometimes the FTP server is the issue, others the data if is fragmented, if the drive is of 5400 rpm, etc, etc.