Layering serial attached small computer system interface (SAS) over ethernet

Disclosed are embodiments of a storage area network (SAN), a network interface card and a method of managing data transfers. These embodiments overcome the distance limitation of the Serial Attached Small Computer System Interface (SAS) physical layer so that SAS storage protocol may be used for communication between host systems and storage controllers. Host systems and storage controls are connected via an Ethernet interface (e.g., a legacy Ethernet or enhanced Ethernet for datacenter (EED) fabric). SAS storage protocol is layered over this Ethernet interface, providing commands and transport protocol for information exchange. Since the Ethernet interface has its own physical layer, the SAS physical layer is unnecessary and, thus, so is the SAS distance limitation. If legacy Ethernet is used, over-provisioning is used to avoid packet drops, or alternatively, TCP/IP is supported in order to recover from packet drops. If EED is used, congestion management as well as priority of service functions are provided by the EED protocols.