A method for allocating Virtual Local Area Network (VLAN) resources, a Fibre Channel over Ethernet (FCoE) device and an FCoE System are provided. A first device maps a Virtual Storage Area Network Identity (VSAN ID) corresponding to a Fibre Channel (FC) message into a Media Access Control (MAC) address according to a preset relation. The first device obtains a VLAN ID corresponding to the VSAN ID according to the preset relation and encapsulates the MAC address and the VLAN ID into an Ethernet message corresponding to the FC message. The preset relation is used for mapping multiple VSAN IDs, which correspond to the same VLAN ID, into different MAC addresses.
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