{HEAD ~ The destination Ethernet MAC address} of the incoming frame is replaced with {TAIL ~ the MAC address} of the remote FCoE device as determined by the Fibre Channel destination address identifier in the received FCoE frame 
{ HEAD ~ The destination Ethernet MAC address } of the incoming frame is replaced with { TAIL ~ the MAC address } of the remote FCoE device as determined by the Fibre Channel destination address identifier in the received FCoE frame
HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH REL REL REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH