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