You rarely see the divisor of 48 in discussion about IP MTU because this value is entirely specific to IP data encapsulated in a PPPoA session being carried on an ATM transport layer. I'd hoped my explanation made the reason for using that divisor clear.
Most MTU discussions are based on information gleaned from articles found littering the tinterweb which primarily revolve around optimising MTU for IP transit over Ethernet.
Based on the fact you supplied that you experience fragmentation with an MTU anything over 1430, why would you be considering trying values greater than that?
It is basic maths that determines that 1390 is the highest IP MTU you can run IF you want to fully utilise the DSL part of your end to end connection at the same time as avoiding fragmentation. No theory there, just simple numbers.
The theoretical aspect refers to whether trying to optimise the ATM transport in this way will result in any real world benefit in terms of increased throughput. In theory it
should. In my own experience it
does. Will it for everyone - most likely not as other factors come into play.
I think you are also heading down a deadend looking for what XP has your MTU set to currently in order to determine what to set your router too. ~correction here~> XP automatically configures its RWIN value not its MTU so unless you have configured something different it will be at its default of 1500.
edit - for correction
Edited by deleted (Wed 18-Nov-09 18:48:02)