Abstract: A system is provided for creating a tunneling service from the use of a traditional tunneling protocol, such as the layer two tunneling protocol (L2TP). In particular, the L2TP tunneling protocol, which is designed to go point-to-point between an L2TP Access Concentrator (LAC) and an L2TP Network Server (LNS), is abstracted so that L2TP becomes an access protocol to a tunneling service. A new L2TP tunnel merger and management (LTM) service is created which severs the tight configuration relationships between LAC and LNSs. Only a tight configuration between an LAC and its LTM edge device and between an LNS and its LTM edge device is required. An internal trunk protocol (INT protocol) carries needed information between LTM edge devices to establish ingress/egress L2TP access calls inside of separate L2TP access tunnels on opposite LTM edge devices.