In a [paper][1] from 1985, Raeburn and J. Taylor describe how to view all elements of H^2(X,Gm) (etale cohomology) as coming from non-unital Azumaya algebras. The construction relies on bimodule theory for these algebras. [1]: http://projecteuclid.org/DPubS?verb=Display&version=1.0&service=UI&handle=euclid.pjm/1102706164&page=record