istgt is a user-space iSCSI target, providing SCSI command descriptor block handling for file and device backed logical units.
A list of features and tested initiators can be found on the project website at: http://www.peach.ne.jp/archives/istgt/
It is currently maintained upstream for FreeBSD by Daisuke Aoyama and the FreeNAS team. Additionally, it is carried by Debian and NetBSD.
A Factory devel project has been created at devel:openSUSE:Factory. I'd like to submit to openSUSE:Factory in the coming days, providing there are no objections from the community.