quote from http://www.netbsd.org/Changes/#iscsi-target
22 Feb 2006 - NetBSD iSCSI Status and HOWTOs (top) Alistair G. Crooks has recently added support for an iSCSI target to NetBSD, and written HOWTOs for using it. iSCSI is specified in RFC 3720 and describes a method for encapsulating SCSI commands in TCP/IP to remotely access block-level storage. In iSCSI, the party offering a SCSI device (the server) is called a "target", and the party using that device (the client) is called an "initiator", so the iSCSI target exports blocks to the iSCSI initiators.