When opening a connection, TCP can send an MSS option with the value equal to: MDDS - TCPHdrLen. In other words, the MSS value to send is: MSS = MTU - TCPHdrLen - IPHdrLen.

What is the MSS value?

The MSS parameter is a part of the options filed in the TCP initial handshake that specifies the largest amount of data that a TCP speaker can receive in a single TCP segment. Each direction of TCP traffic uses its own MSS value, as this is a receiver-specified value.

How is MSS negotiated?

The MSS announcement (often mistakenly called a negotiation) is sent during the three-way handshake by both sides, saying: “I can accept TCP segments up to size x”. The size (x) may be larger or smaller than the default. The MSS can be used completely independently in each direction of data flow.