Is Layer 2 Tunneling required for VPN's ??

[r.bertschinger]

Is Layer 2 Tunneling required for VPN's ?? If not, when is Layer 2 Tunneling usefull, recommended or even mandatory?

[docamg]

Layer 2 Tunneling is not required for a VPN. Typically Layer 3 Tunneling is employed, e.g. IPSec. Layer 2 Tunneling, such as L2TP, is used for dial-in or DSL connections, for remote access users.