The layer two tunneling protocol is a method for
encapsulating standard PPP through a variety of media. The
protocol also allows encapsulation of PPP using UDP
packets.
L2TP consists of two pieces: the L2TP Access Concentrator
(LAC) and the L2TP Network Server (LNS). The LAC is the
device which physically terminates a call. The LNS is the
part which terminates and probably authenticates the PPP
stream.
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