2. ESTABLISHED <-- <seq=300><ack=101><CTL=SYN,ACK> <-- SYN-RECEIVED
3. ESTABLISHED --> <seq=101><ack=301><CTL=ACK> --> ESTABLISHED
At this point, both the client and server have received an acknowledgment of the connection. The steps 1, 2 establish the connection parameter (sequence number) for one direction and it is acknowledged. The steps 2, 3 establish the connection parameter (sequence number) for the other direction and it is acknowledged. With these, a full-duplex communication is established.