If you login to MacOS X systems, you will notice a long delay until you are able to login.
Reason for this is the same as for all other ssh2 daemons (Linux, Solaris etc.).
DNS reverse lookup requests.
The sshd daemon tries to figure out your reverse ip.
This may take a very long time.
To avoid the long delay, simply add the following line to the OSX sshd server box:
vi /etc/sshd_config
UseDNS no
Save the file. No reboot necessary.