Sharing a shared resource across logical partitions or systems

An apparatus and method for sharing a resource (such as a modem or virtual private network) allow virtualizing the shared resource in a simple and efficient manner that allows both accepting and initiating virtual or physical connections through the shared resource across logical partitions or systems. An L2TP tunnel is established between the server that owns the shared resource and the client that desires to use the shared resource. Messages are defined that allow the client to initiate an outgoing connection through the shared resource, and that allow the client to accept an incoming connection received from the shared resource. Once the connection is made, the client and ultimate destination communicate through the shared resource via point-to-point communications.