A layer 2 control (L2C) method and an L2C device are provided, which are applicable to segment TCP connections carrying L2C messages between network devices that are connected to the device on one side. One TCP connection from one side is converted into n TCP connections and sent to a network device that is connected to the device on the other side after segmenting. Alternatively, m TCP connections from one side are converted into one TCP connection and sent to the network device that is connected to the device on the other side after segmenting. An L2C system is further provided, which includes an access node (AN), a broadband network gateway/broadband remote access server (BNG/BRAS), and a device that is connected to the AN and the BNG/BRAS and adapted to segment TCP connections carrying L2C messages between the AN and the BNG/BRAS. Therefore, by TCP proxy, a mechanism for forwarding L2C messages according to the ISP or the AN is realized, and the traffic of the L2C messages in the BNG/BRAS from the access networks is reduced.
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