FCoE, Fibre Channel over Ethernet, is a standard protocol approved on the 4th of Juve, 2009, that allows to transmit data coming from Fibre Channel networks onto Ethernet infrastructures. This passage happens by mapping FC frame to Ethernet frames (specifically 802.3 frames) so that 10GBps Ethernet connections can be used without losing the features of the original protocol.
This standard is used to connect storage FC connections with SCSI traffic data, which requires a loseless Ethernet infrastructure.

The use of FCoE requires a dedicated hardware (switch and network cards) capable of receiving optical signals and converting in electrical signals.