An information recording apparatus according to the present invention manages a priority value for each host that can log in, and allocates an immediate data buffer to each host based on the priority value. The priority value changes in accordance with data transfer amount, command importance degree, etc. The information recording apparatus recalculates the priority value regularly or arbitrary, and re-performs login negotiation by requesting re-login to the hosts. The amount of buffer allocated is dynamically changed by this login negotiation, and a buffer allocation state best suited to each occasion is built. Since the present invention can dynamically determine or change the allocation amount of the immediate data buffer in accordance with the condition of each occasion, the performance of an iSCSI apparatus can be improved.