Is a tunneling protocol used to support virtual private networks (VPNs) or as part of the delivery of services by ISPs. It does not provide any encryption or confidentiality by itself; it relies on an encryption protocol that it passes within the tunnel to provide privacy. It's also carry common protocol to encapsulation process Point - to - point (PPP). L2TP does not provide confidentiality or strong authentication by itself. L2TP requires that the ISP's routers support the protocol.
The L2TP protocol is primarily used to integrate multi-protocol dial-up services into an existing ISP point of presence. The protocol is commonly used for reselling ADSL endpoint and cable network connectivity by sitting between the end-user and the ISP. As a result, the reselling cable provider does not appear to be the one doing the transport.