PPP over Ethernet (PPPoE) is a network protocol that encapsulates Point-to-Point Protocol (PPP) frames within Ethernet frames. This allows for the transmission of data over broadband connections, such as DSL, by enabling multiple users to connect to the internet through a single Ethernet link. PPPoE provides features like user authentication, session management, and data encryption. The main advantage of PPPoE is its ability to manage multiple connections over a single physical link, making it efficient for Internet Service Providers (ISPs). It also supports dynamic IP address assignment, allowing users to connect easily without manual configuration.