The QUEUE target is used to queue packets to User-land programs and applications. It is used in conjunction with programs or utilities that are extraneous to iptables and may be used, for example, with network accounting, or for specific and advanced applications which proxy or filter packets. We will not discuss this target in depth, since the coding of such applications is out of the scope of this tutorial. First of all it would simply take too much time, and secondly such documentation does not have anything to do with the programming side of Netfilter and iptables. All of this should be fairly well covered in the Netfilter Hacking HOW-TO.
Works under Linux kernel 2.3, 2.4, 2.5 and 2.6.