Server as an iSCSI target

I would like to connect DAS storage on a server to other servers via
iSCSI and TOE cards and I am a little confused about options I may or
may not have in doing this. From what I am seeing this is not readily
available in the windows environment or utilizing TOE cards like the
Intel Pro 1000 T IP Storage adapter, which looks to me like an
initiator only. Am I way off?

Below are items I have been looking at. Maybe someone who has done
this before can shed light on what I am missing or misunderstanding or
other options available? Sorry in advance for the length of the post.


Microsoft has released an initiator driver but no target enabling
software. Windows Storage Server 2003 can not yet be an iSCSI target.
Even if it did I would have to buy a new storage server from an OEM
to accomplish this.

The UNH-iSCSI project has target and initiator software for a Linux
server but I'm not sure if the target can use it with a toe card or
just a plain nic.

Wasabi StorageBuilder for iSCSI looks like a Debian based software
that will make an embedded iSCSI target.

A Novell Netware 6.5 server can be configured as an iSCSI target, but
again it looks to me like without TOE card support. Novell recommends
dual processors.

I guess the storage server doesn't need TOE if it has fast processors
and/or SMP. Is it unrealistic to expect to have a Windows server
which can fulfill several roles including hosting an iSCSI target?


Thanks for your help.