The USB buffer manager provides the control logic that interfaces the SIE to the USB endpoint buffers. One of the major functions of the UBM is to decode the USB device address to determine if the USB host is addressing this particular USB device. In addition, the endpoint address field and direction signal is decoded to determine which particular USB endpoint is being addressed. Based on the direction of the USB transaction and the endpoint number, the UBM either writes or reads the data packet to or from the appropriate USB endpoint data buffer.

The TOGGLE bit for each output endpoint configuration register is used by the UBM to track successful output data transactions. If a valid data packet is received and the data packet ID matches the expected packet ID, the TOGGLE bit is toggled. Similarly, the TOGGLE bit for each input endpoint configuration is used by the UBM to track successful input data transactions. If a valid data packet is transmitted, the TOGGLE bit is toggled. If the TOGGLE bit is cleared, a DATA0 packet ID is transmitted in the data packet to the host. If the TOGGLE bit is set, a DATA1 packet ID is transmitted in the data packet to the host. See Section 42.3 regarding details of USB transfers.