In SCSI protocol, the server which provides the storage is known as target. There can be multiple targets in a storage controller. Each target can offer access to either a single volume or multiple volumes. The volumes being offered by a storage target are mapped into LUNs by the host operating system.
Storage controllers, JBOD (just a bunch of disks in an enclosure), direct attached disks, and storage virtualization boxes can all act as SCSI targets. Other types of storage media that can support the SCSI protocol can also act as SCSI targets. The transport protocol encapsulating the SCSI commands dictate the uniqueness of the SCSI target and initiator identifiers.