This tutorial by user  shows us how to set up an iSCSI connection between two FreeBSD servers. The article then shows you how to use Windows Server to verify that the iSCSI target and initiator works. Follow the link below for the full set of instructions. iscsifreebsd

This article will cover a very basic setup where a FreeBSD server is configured as an iSCSI Target, and another FreeBSD server is configured as the iSCSI Initiator. The iSCSI Target will export a single disk drive, and the initiator will create a filesystem on this disk and mount it locally. Advanced topics, such as multipath, ZFS storage pools, failover controllers, etc. are not covered.  Please refer to the following documentation on iSCSI for more information:

Now to get started…

iSCSI Target Test Setup

The disk drive which should be shared on the network is /dev/ada0, a 5G SATA disk created in VMWare that I attached to the system before starting it up. With FeeBSD, iSCSI is controled by the ctld daemon, so this needs to be enabled on the system. While at it, why not go ahead and enable it at boot time too?

Full tutorial: https://globalengineer.wordpress.com/2017/03/05/applied-freebsd-basic-iscsi/