The Linux SCSI target framework (tgt) aims to simplify the creation and maintenance of SCSI target drivers (iSCSI, Fibre Channel, SRP, etc.). The key goals are clean integration into the scsi mid-layer and implementing a great portion of tgt in user space.
Tgt consists of kernel-space and user-space code. The kernel-space component is included in the upstream kernel since version 2.6.20. Note that the iSCSI target runs entirely in user space.
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At one point, Open Hub analyzed source code for this project based on code location(s) available at that time. Since then, the code locations have been removed.