Input/Output Completion Port (I/O Completion Ports, or IOCP) is an API for performing multiple simultaneous asynchronous input/output operations in Windows, AIX and Solaris.
Input/Output Completion Port (IOCP) is an API for performing multiple simultaneous asynchronous input/output operations in Windows (NT versions 3.5 and later), AIX and on Solaris (version 10 and later).
An input/output completion port object is created and associated with a number of sockets or file handles. When I/O services are requested on the object, completion is indicated by a message queued to the I/O completion port. A process requesting I/O services is not notified of completion of the I/O services, but instead checks the I/O completion port's message queue to determine the status of its I/O requests. The I/O completion port manages multiple threads and their concurrency.
More information is available on MSDN for Windows and on IBM website for AIX.