YSlow: Configure entity tags (ETags)
Overview
Running multiple servers with default ETag settings can prevent 304 responses.
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Details from Yahoo!
Entity tags (ETags) are a mechanism web servers and browsers use to determine whether a component in the browser's cache matches one on the origin server.
Since ETags are typically constructed using attributes that make them unique to a specific server hosting a site, the tags will not match when a browser gets the original component from one server and later tries to validate that component on a different server.
The problem with ETags is that they typically are constructed using attributes that make them unique to a specific server hosting a site. ETags won't match when a browser gets the original component from one server and later tries to validate that component on a different server, a situation that is all too common on Web sites that use a cluster of servers to handle requests. By default, both Apache and IIS embed data in the ETag that dramatically reduces the odds of the validity test succeeding on web sites with multiple servers.