A method and apparatus for implementing dynamic tunnel access sessions at a network device within a communications network. The tunnel access sessions are created between a network device, typically a gateway device and a network service, such as the Internet or a corporate intranet. The dynamic tunnel access sessions provide for subscriber-transparent tunneling. The present invention does not require special client-side software to be loaded on the remote host of the subscriber, and does not require any manual configuration of the remote host. A subscriber is capable of establishing more than one tunnel access session to more than one network service during a network session. Additionally, more than one subscriber who accesses the communication network via the network device is able to establish a communication link with a pre-existing tunnel.