Similar in concept and purpose to iSCSI, ATAoE is designed to be a lower-cost, lower-impact technology. It reduces the complexity of iSCSI stacks by not needing the relative overhead of TCP/IP, however this comes at a price - your ATAoE network range is limited to the ethernet segment the ATAoE target is on.
Kernel implementations of the ATAoE initiator driver are in both the linux and freebsd kernels, and work is being done on a windows implementation. There is a software ATAoE target driver (kvblade) available from the aoetools page listed below.
See Also:
http://www.coraid.com
WikiPedia: