FutureSoft L2TP (Layer 2 Tunneling Protocol) software is a portable implementation of the RFC 2661. FutureSoft L2TP is intended to be used by ISPs and Corporate Gateways for the purpose of extending the functionality of the PPP over an Internet.

FutureSoft L2TP is used for tunneling of the link layer of PPP (HDLC, Async HDLC) over UDP media. Using such tunnels, the location of the initial dial-up server can be separated from the location at which the dial-up protocol connection is terminated and access to the network provided. The virtual dial-up access thus implemented results in substantial cost-savings for corporate networks.