Hi friends,
Following is a useful discussion on the ISA/TMG social forum.(here cpu utilization is of the switch to which NLB hosts are connecting)
http://social.technet.microsoft.com/Forums/en-US/Forefrontedgegeneral/thread/87d52d1c-2cd7-47c5-b1be-bd261f7cac29/#23838e9a-3cc2-43c2-963e-337dfb82bb81
Please have a look
Thanks and Regards
Suraj singh