Layer 2 Tunneling Protocol (L2TP) allows point-to-point protocol (PPP) sessions to be tunneled across multiple links and networks by encapsulating PPP frames with L2TP headers. L2TP extends the PPP model by allowing the layer 2 and PPP endpoints to reside on different devices interconnected by a packet-switched network. An L2TP tunnel is established between an L2TP access concentrator (LAC) and an L2TP network server (LNS), with the LAC tunneling individual PPP frames to the LNS. L2TP can be used with IPsec to provide VPN connections from remote users to a corporate network by encrypting the tunne