Mac OSX tuning is similar to FreeBSD.
sysctl -w net.inet.tcp.win_scale_factor=8
sysctl -w kern.ipc.maxsockbuf=16777216
sysctl -w net.inet.tcp.sendspace=8388608
sysctl -w net.inet.tcp.recvspace=8388608
For OSX 10.4, Apple also provides a Broadband Tuner patch that does a less aggressive version of this for Mac OS X 10.4.
Starting with OSX 10.5, Apple added "self turning TCP", and increased the default maximum socket buffer
to 8MB, a much more reasonable value.
More information can be found at this
OSX Network Tuning Guide.