A method and a host for allocating a plurality of Internet Protocol (IP) addresses to a Network Interface Card (NIC) which has a unique Media Access Control (MAC) address comprising vendor code and serial code is provided. The method for allocating multiple IP addresses to the NIC in a host includes: setting up a virtual MAC address by combining a virtual vendor code and a serial code; mapping the virtual MAC address with one of internal addresses of actual IP addresses allocated to a host; and allocating the mapped internal address and the virtual MAC address to an application that requests an IP protocol. Since a plurality of IP addresses can be allocated to one NIC in the IP address allocation method, as many NICs as required IP addresses are not necessary and cost-effectiveness can be achieved.

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