ISL and 802.1Q differ in how they add a header to the Ethernet frame before sending it over a trunk. ISL adds a new 26-byte header, plus a new trailer (to allow for the new FCS value), encapsulating the original frame. This encapsulating header uses the source address of the
device doing the trunking, instead of the source MAC of the original frame. ISL uses a multicast destination address of either 0100.0C00.0000 or 0300.0C00.0000. 802.1Q inserts a 4-byte header, called a tag, into the original frame (right after the Source Address field). The original frames addresses are left intact. Normally, an Ethernet controller would expect to find either an Ethernet Type field or 802.3 Length field right after the Source Address field.