With an increase in the amount of information being exchanged every day, there is a need for storage repositories and faster networks to retrieve data with a minimum amount of time delay. Keeping this in mind, inroads have been made in developing different types of storage network technologies including Direct Attached Storage (DAS), Network Attached Storage (NAS), and Storage Area Network (SAN). Developments have also been made in building faster and parallel Input/Output (I/O) peripheral interface systems such as the Small Computer System Interface (SCSI). With the help of SCSI high-speed bus systems that quickly transfer large amounts of data requested by the user have been made, which is a very important need in storage are networks. Internet SCSI (iSCSI) protocol is a Small Computer System Interface (SCSI) transport protocol developed by the Internet Engineering Task Force (IETF), which maps block-oriented storage data over Transmission Control Protocol/Internet Protocol (TCP/IP) networks. This iSCSI storage technology is a viable solution utilizing IP networks for low-cost implementation of managing storage networks. Unlike the file access mechanism provided by protocols such as Network File System (NFS), iSCSI implementation has a block access mechanism to provide better performance and throughput. Remote Direct Memory Access (RDMA) technology provided by Internet Wide Area RDMA Protocol (iWARP), which runs over TCP/IP networks provides efficient data transfers. RDMA protocol is primarily chosen because it efficiently uses storage I/O (Input/Output) systems by providing a Zero Copy transfer mechanism. Implementing iSCSI over RDMA-enabled network adapters exploits RDMA operations for efficient data transfers using the existing infrastructure. This thesis involves the implementation and performance evaluation of iSCSI over RDMA, a process that maps iSCSI This study analyzes, the performance of SAN storage devices, demonstrating that iSCSI over RDMA performs better than running only iSCSI. In addition, the low cost and ease with which an iSCSI over RDMA can be managed make it superior to iSCSI, considering the performance gained. The iSCSI target from iSCSI Enterprise Target (IET) installed in a Fedora Core 5 machine with a 2.6.16 kernel was used to evaluate the iSCSI. The Initiator, was built using a Fedora Core 5 source iSCSI Initiator in a Fedora Core 5 machine with a 2.6.16 kernel and Microsoft iSCSI Initiator in a Microsoft server 2003 machine [1] [2]. This research used RNICs developed by Ammasso Corporation, to directly place data into Initiator buffers using Zero Copy transfer. Hence, unnecessary multiple copying procedures are eliminated, there by memory bus utilization and improving performance, which definitely impacts the overall performance of a system when there is large amount of data being transferred as occurs with iSCSI. The iSCSI over RDMA protocol implementation gives high performance and low overhead for I/O storage.