Layer 2 Tunneling Protocol (L2TP) is a network layer VPN protocol that uses IP packets to encapsulate Layer 2 frames. L2TP extends the Point-to-Point Protocol (PPP) by allowing the Layer 2 and PPP endpoints to reside on different devices interconnected by a packet-switched network. L2TP establishes tunnels between an L2TP Access Concentrator (LAC) and an L2TP Network Server (LNS) to transport individual PPP frames across the network. Control connections and sessions are set up between the LAC and LNS to establish L2TP tunnels for transporting PPP data.