Hi,
http://support.microsoft.com/default.aspx?scid=http://support.microsoft.com:80/support/kb/articles/Q175/5/23.ASP&NoWebContent=1
"Upon receiving the ACK/RST client from the target host, the client determines that there is indeed no service listening there. In the Microsoft Winsock implementation of TCP, a pending connection will keep attempting to issue SYN packets until a maximum retry value is reached (set in the registry, this value defaults to 3 extra times). Since an ACK/RST was received from the target host, the TCP layer knows that the target host is indeed reachable and will not double the time-out value in the packet's IP header, as is standard during connection attempts with unacknowledged SYNs. Instead, the pending connection will wait for the base connection's time-out value and reissue another SYN packet to initiate a connection. As long as an ACK/RST packet from an unused port is received, the time-out value will not increase and the process will repeat until the maximum retry value is reached"
/Martin