Howtoforge posted a guide about using ATA over Ethernet (AoE) on Ubuntu 10.04 (Initiator And Target)

This guide explains how you can set up an AoE target and an AoE initiator (client), both running Ubuntu 10.04. AoE stands for "ATA over Ethernet" and is a storage area network (SAN) protocol which allows AoE initiators to use storage devices on the (remote) AoE target using normal ethernet cabling. "Remote" in this case means "inside the same LAN" because AoE is not routable outside a LAN (this is a major difference compared to iSCSI). To the AoE initiator, the remote storage looks like a normal, locally-attached hard drive.

Using ATA Over Ethernet (AoE) On Ubuntu 10.04 (Initiator And Target)