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1. An iSCSI target is a storage resource located on an Internet Small Computer System Interface (iSCSI) server. iSCSI is a protocol used to link data storage devices over an IP network infrastructure. (Also see: IP storage.)
2. Microsoft ISCSI target is a role in Windows Server 2012 that can turn a computer running Windows Server into a storage device capable of providing shared block storage in the form of virtual hard disks (VHDs) to clients across a TCP/IP network. The device being accessed is called the Target and and the server (or client) accessing the Target is called the Initiator.
Microsoft iSCSI target can be used to perform a variety of storage-related tasks, including providing shared storage for Microsoft Hyper-V, consolidating storage for multiple application servers, providing shared storage for applications hosted on a Windows failover cluster and enabling diskless computers to boot remotely from a single operating system (OS) image.