MPC8560 TCP/IP Offloading (SDP)

Hi,

I work on a custom MPC8560 board with Linux 2.4.25.
I plan to use it as a TCP/IP Offloading Engine (TOE).
Does anybody know where I can get Socket Direct Protocol (SDP) 
source code for Linux ?

There are tons of documentation on implementation of the SDP and 
user APIs but no direction where and how to download the SDP package.

Thanks
Laurent