rfc-3378
EtherIP: Tunneling Ethernet Frames in IP Datagrams
This document describes EtherIP, an early tunneling protocol, to
provide informational and historical context for the assignment of IP
protocol 97. EtherIP tunnels Ethernet and IEEE 802.3 media access
control frames in IP datagrams so that non-IP traffic can traverse an
IP internet. The protocol is very lightweight, and it does not
provide protection against infinite loops.