International audienceVirtual switches are a key elements within the new paradigms of Software Defined Networking (SDN) and Network Function Virtualization (NFV). Unlike proprietary networking appliances, virtual switches come with a high level of flexibility in the management of their physical resources such as the number of CPU cores, their allocation to the switching function, and the capacities of the RX queues, which gives the opportunity for an efficient sizing of the system resources. We propose a model for the performance evaluation of a virtual switch. Our model resorts to servers with vacation to capture the involved interactions between queues resulting from the implemented polling strategies. The solution to the model is found u...