An Internet small computer system interface (iSCSI) system, method and associated data structure are provided for receiving data in protocol data units. After a protocol data unit is received, a data list is identified that describes how the data contained in the protocol data unit is to be stored (i.e. placed, saved, etc.) in memory (i.e. application memory). Further stored is a state of the data list. To this end, the state of the data list is used in conjunction with the storage of data from a subsequent protocol data unit.