L2TP (Layer 2 Tunneling Protocol) is a protocol used to create virtual private networks (VPNs). It combines the functionality of two other protocols, PPTP and L2F, to provide secure and encrypted communication over the internet. L2TP is often used in conjunction with IPsec (Internet Protocol Security) for added security and authentication. It operates at the data link layer of the OSI model and can be used with various encryption algorithms to ensure confidentiality and integrity of data transmitted over VPNs. L2TP is widely supported by many operating systems, including Windows, macOS, iOS, Android, Linux, and others.