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This paper presents an analytical method of optimal breaking of a transmission control protocol (TCP)/Internet protocol (IP) message into medium access control (MAC) packets in networks without cut-through routing (such as networks compliant with the IEEE 802.11 wireless local area network standard). The method accounts for the transmission delay of acknowledgement frames, the sliding window flow control in TCP/IP protocol, error control via retransmissions, and heterogeneity of transport parameters (link-to-link and upstream-downstream) along a multihop network path. Mathematically, the problem consists in minimizing the TCP/IP message transaction time, a nonlinear function of the MAC packet size, in the presence of a set of linear restrictions. Throughput calculations illustrating this method are performed using IEEE 802.11 data.