Abstract: The new generation Ethernet commonly refers to the Ethernet for speed to exceed 10 Gb/s. This paper first introduces research progresses in the field at home and abroad, and then constructs the layer structures model and function model of 40 and 100 Gigabit Ethernet in different transfer patterns. The parameters of the model are analyzed, including the relation between each physics sublayer and interface and the relation between different transfer patterns and every factor in the structure model. The design thought, technical schemes, and typical realization about parallel transfers are put forward, which provide technical support to the research and development of new generation Ethernet.