This document defines a protocol for the backhauling of Signaling System 7 Message Transfer Part 2 (SS7 MTP2) User signalling messages over IP using the Stream Control Transmission Protocol (SCTP). This protocol would be used between a Signalling Gateway (SG) and Media Gateway Controller (MGC). It is assumed that the SG receives SS7 signalling over a standard SS7 interface using the SS7 Message Transfer Part (MTP) to provide transport. The Signalling Gateway would act as a Signalling Link Terminal.