The ENC28J60 is a 3.3V part; however, it was designed to be easily integrated into 5V systems. The SPI CS, SCK and SI inputs, as well as the RESET pin, are all 5V tolerant. On the other hand, if the host controller is operated at 5V, it quite likely will not be within specifications when its SPI and interrupt inputs are driven by the 3.3V CMOS outputs on the ENC28J60. A unidirectional level translator would be necessary.
An economical 74HCT08 (quad AND gate), 74ACT125 (quad 3-state buffer) or many other 5V CMOS chips with TTL level input buffers may be used to provide the necessary level shifting. The use of 3-state buffers permits easy integration into systems which share the SPI bus with other devices. Figure 2-5 and Figure 2-6 show example translation schemes.