http://ru.wikipedia.org/wiki/ISCSI

• Создание пустого файла

root@server:~# apt-get install iscsitarget iscsitarget-dkms

root@server:~# cat /etc/iet/ietd.conf

Target iqn.2016-12.un.corpX.gate:san1.filedisk
  Lun 0 Path=/disk2/filedisk,Type=fileio

root@server:~# cat /etc/default/iscsitarget

...
ISCSITARGET_ENABLE=true
...

root@server:~# /etc/init.d/iscsitarget start

root@server:~# netstat -apn | grep ietd

# pkg_add -r istgt

# cd /usr/local/etc/istgt

# /usr/local/etc/rc.d/istgt rcvar

# cp auth.conf.sample auth.conf
# cp istgt.conf.sample istgt.conf
# cp istgtcontrol.conf.sample istgtcontrol.conf

# diff istgt.conf.sample istgt.conf

86c86
<   Portal DA1 192.168.2.36:3260
---
>   Portal DA1 192.168.X.15:3260
104c104
<   Netmask 192.168.2.0/24
---
>   Netmask 192.168.X.0/24
142c142
<   LUN0 Storage /tank/iscsi/istgt-disk1 10GB
---
>   LUN0 Storage /disk2/iscsidisk0 100MB