>From Configure.help:
Sysctl support
CONFIG_SYSCTL
The sysctl interface provides a means of dynamically changing certain
kernel parameters and variables on the fly without requiring a
recompile of the kernel or reboot of the system. The primary interface
consists of a system call, but if the /proc filesystem is enabled, a
tree of modifiable sysctl entries will be generated beneath the
/proc/sys directory. Note that enabling this option will enlarge the
kernel by at least 8kB. As it is generally a good thing, you probably
want to say Y here unless building a kernel for install/rescue disks
or your system is very limited in memory.
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Trevor Johnson