The interrupt execution response for all the enabled AVR interrupts is four clock cycles 
minimum. After four clock cycles, the program vector address for the actual interrupt 
handling routine is executed. During this 4-clock cycle period, the Program Counter is 
pushed onto the Stack. The vector is normally a jump to the interrupt routine, and this 
jump takes three clock cycles. If an interrupt occurs during execution of a multi-cycle 
instruction, this instruction is completed before the interrupt is served. If an interrupt 
occurs when the MCU is in Sleep mode, the interrupt execution response time is 
increased by four clock cycles. This increase comes in addition to the start-up time from 
the selected sleep mode. 
A return from an interrupt handling routine takes four clock cycles. During these 4-clock 
cycles, the Program Counter (two bytes) is popped back from the Stack, the Stack 
Pointer is incremented by two, and the I-bit in SREG is set. 
 
这是AVR数据手册上对中断的详细描述,有兴趣的可以翻译一下 
 
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