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