At the highest level, both VLAN and Subnet are similar in such a kind of manner that they are dealing with a segment or partition of a network. Although VLAN’s are those which are the data - link layer (O-S-I layer-2) constructs. On the other side, Subnets are considered as network - layer (O-S-I layer-3) I-P constructs, as well as addressing another kind of concerns within a network. However, it is the usual practice for creating a personalized association among a Subnet and a VLAN. It is a fact that both of them are independent at layer-3 and layer-2, are constructing further scalability while they design the network.