This document discusses SR-IOV (Single Root I/O Virtualization) in ACRN. It begins with an introduction to SR-IOV, describing how it allows PCIe devices to be isolated and have near bare-metal performance through the use of Physical Functions (PFs) and Virtual Functions (VFs). It then outlines the SR-IOV architecture in ACRN, including how it detects and initializes SR-IOV devices, assigns VFs to VMs, and manages the lifecycle of VFs. Finally, it provides an agenda for an SR-IOV demo using an Intel 82576 NIC and concludes with a Q&A section.