A server that handles the server side of the Layer Two Tunneling Protocol (L2TP). Because L2TP relies only on the single media over which L2TP tunnels arrive, the L2TP network server (LNS) may have only a single local area network (LAN) or a wide area network (WAN) interface. However, LNS must still be able to end calls that arrive at any L2TP access concentrator (LAC). LNS is the initiator of outgoing calls and the receiver of incoming calls.