The present invention provides a storage system and accessing method. The system has a storage system accessed by computers. The storage system is provided with a first target apparatus identified by the computer as an accessing object; a first virtual roll accessed through the first target apparatus; and a plurality of memory areas for storing the data accessed by each computer. Any one memory area is selectively added to the first virtual roll, after the storage system receives information from the computer for determining the first target apparatus and any one of the plurality of memory areas, a memory area determined by the information is added to the virtual roll, and then a complete report is transmitted to the computer.