A computer system comprising: a server module including a first processor, a first memory and a transfer module; and a storage module including a second processor, a second memory and a storage device; wherein the transfer module is coupled to the storage module, and is configured to control a data transfer between the server module and the storage module, and wherein when the first processor of the server module issues a read command to the second processor of the storage module via the transfer module, the transfer module is configured to: retrieve a first transfer list including an address of a first storage area, which is set on the first memory by the first processor for the read command, from the server module; further retrieve a second transfer list including an address of a second storage area in the second memory, in which data corresponding to the read command read from the storage device is stored temporarily by the second processor, from the storage module; send the data corresponding to the read command in the second storage area to the first storage area by controlling the data transfer between the second storage area and the first storage area based on the first transfer list and the second transfer list; and send a notice of a completion of the data transfer to the second processor; wherein the second processor is configured to send a notice of a completion of the read command in response to receiving the notice of the completion of the data transfer; wherein a data format handled by the server module is different form a data format handled by the storage module; and wherein the transfer module is configured to, in a case where the transfer module sends data in the second storage area of the second memory in the storage module to the first storage area of the first memory in the server module, convert the data into data in the format handled by the server module by removing a data assurance code attached to the data for checking integrity of the data. a server module including a first processor, a first memory and a transfer module; and a storage module including a second processor, a second memory and a storage device; wherein the transfer module is coupled to the storage module, and is configured to control a data transfer between the server module and the storage module, and wherein when the first processor of the server module issues a read command to the second processor of the storage module via the transfer module, the transfer module is configured to: retrieve a first transfer list including an address of a first storage area, which is set on the first memory by the first processor for the read command, from the server module; further retrieve a second transfer list including an address of a second storage area in the second memory, in which data corresponding to the read command read from the storage device is stored temporarily by the second processor, from the storage module; send the data corresponding to the read command in the second storage area to the first storage area by controlling the data transfer between the second storage area and the first storage area based on the first transfer list and the second transfer list; and send a notice of a completion of the data transfer to the second processor; wherein the second processor is configured to send a notice of a completion of the read command in response to receiving the notice of the completion of the data transfer; wherein a data format handled by the server module is different form a data format handled by the storage module; and wherein the transfer module is configured to, in a case where the transfer module sends data in the second storage area of the second memory in the storage module to the first storage area of the first memory in the server module, convert the data into data in the format handled by the server module by removing a data assurance code attached to the data for checking integrity of the data. retrieve a first transfer list including an address of a first storage area, which is set on the first memory by the first processor for the read command, from the server module; further retrieve a second transfer list including an address of a second storage area in the second memory, in which data corresponding to the read command read from the storage device is stored temporarily by the second processor, from the storage module; send the data corresponding to the read command in the second storage area to the first storage area by controlling the data transfer between the second storage area and the first storage area based on the first transfer list and the second transfer list; and send a notice of a completion of the data transfer to the second processor; wherein the second processor is configured to send a notice of a completion of the read command in response to receiving the notice of the completion of the data transfer; wherein a data format handled by the server module is different form a data format handled by the storage module; and wherein the transfer module is configured to, in a case where the transfer module sends data in the second storage area of the second memory in the storage module to the first storage area of the first memory in the server module, convert the data into data in the format handled by the server module by removing a data assurance code attached to the data for checking integrity of the data.