Robert Wipfel wrote:
http://www.ardistech.com/iscsi/
This page says "requires a recent 2.4 kernel".
http://unh-iscsi.sourceforge.net/
This page warns that their target implementation was only created to test the initiator with, and is not intended for production use. Doesn't mean it doesn't work, but that does not give me a good feeling about relying on it :-)