An iSCSI Logical Unit (LU) is a block of storage that can be accessed by iSCSI initiators as a locally attached hard disk. An LU is stored as a file on the server file system. Like any other data set on the file system, iSCSI LUs can be bound in size using the server's size management tools, including virtual volumes and quotas. LUs are created with a specific initial size but can be expanded over time, as demand requires.
After an LU has been created and the iSCSI domain name has been set, an iSCSI Target must be created to allow access to the LU. A maximum of 32 LUs can be configured for each iSCSI Target.