And it is, of course, more complicated than that. Data rates use powers of ten, so 10 Mbps = 10,000,000 bps = 1,250,000 bytes per second. Throughput in TCP/IP is a ratio of receive window size to latency, bounded by bandwidth.
For example, a default AmiTCP configuration with a receive window of 4,096 bytes has a maximum transatlantic (~45ms latency) throughput of 728,177 bps = ~89 kilobytes per second. To approach the theoretical maximum of 10 Mbps, you need a receive window size of 56,940 bytes (always a multiple of the TCP MSS of 1,460 bytes).
Transamerican latency is ~85ms, so you'd need a receive window size of 128,480 bytes (64,240 bytes scaled once) to reach 10 Mbps. I don't know off the top of my head if AmiTCP supports window scaling.
None of these numbers takes into account system speed and application and stack processing time.