iSCSI is a software system (may be implemented in hardware) to mount remote block level devices locally. It does not provide a remote filesystem and thus is independent of the filesystem you might want to use on top of it.
iSCSI Target : PC that offers a block device to be used via the network by other users.
iSCSI Initiator : Client that accesses the target and makes it available on the local system.
LIO (Target on Linux >= 2.6.38)
- (German) Wiki article on iSCSI on Ubuntu: http://wiki.ubuntuusers.de/iSCSI
- older complementary howto: http://www.how2forge.org/using-iscsi-on-ubuntu-10.04-initiator-and-target
- A HowTo: PS3 as I-SCSI-Target (German)