The two endpoints of an L2TP tunnel are called the L2TP access concentrator (LAC) and the L2TP network server (LNS). The LNS waits for new tunnels. Once a tunnel is established, the network traffic between the peers is bidirectional. To be useful for networking, higher-level protocols are then run through the L2TP tunnel. To facilitate this, an L2TP session is established within the tunnel for each higher-level protocol such as PPP. Either the LAC or LNS may initiate sessions. The traffic for each session is isolated by L2TP, so it is possible to set up multiple virtual networks across a single tunnel.
