Abstract: A system and method for work request queuing for an intelligent network interface card or adapter. More specifically, the invention provides a method and system that efficiently supports an extremely large number of work request queues. A virtual queue interface is presented to the host, and supported on the “back end” by a real queue shared among many multiple virtual queues. A message queue subsystem for an RDMA capable network interface includes a memory mapped virtual queue interface. The queue interface has a large plurality of virtual message queues with each virtual queue mapped to a specified range of memory address space.