Source : Free On-Line Dictionary of Computing

Layer Two Tunneling Protocol
     
         (L2TP) An {IETF} standard {protocol} for creating
        {Virtual Private Networks}.  L2TP is an {open standard} with
        mutlivendor {interoperability} and acceptance.
     
        Compare: {PPTP}.
     
        [Sponsored by {Cisco Systems, Inc.}?]
     
        (1998-09-24)