A computer system, method and apparatus includes: centrally managing user identification names and passwords that are assigned to users, target names of storage devices, addresses, and logical units; acquiring target names of storage devices and logical unit names from the user identification names and passwords obtaining the addresses of the storage devices from the user identification names, passwords, and target names; and dynamically creating access control information of the logical units for each session in an iSCSI session establishment processing. The system, method and apparatus enable sharing of storage devices so as to enable users to use logical units assigned to the users in any computers in a system using storage devices complying with the iSCSI protocol, connected to networks, such as IP networks, through node devices, such as cache devices and gateway devices.