The ATLAS trigger reduces the rate of interesting events to be recorded for off-line analysis in three successive levels from 40 MHz to ∼ 100 kHz, ∼ 2 kHz and ∼ 200 Hz. The high level triggers and data acquisition system are designed to profit from commodity computing and networking components to achieve the required performance. In this paper, we discuss data flow aspects of the design of the second level trigger (LVL2) and present results of performance measurements