We consider a two-link system that accommodates Poisson arriving calls from different service-classes and propose a multirate teletraffic loss model for its analysis. Each link has two thresholds, which refer to the number of in-service calls in the link. The lowest threshold, named support threshold, defines up to which point the link can support calls offloaded from the other link. The highest threshold, named offloading threshold, defines the point where the link starts offloading calls to the other link. The adopted bandwidth sharing policy is the complete sharing policy, in which a call can be accepted in a link if there exist enough available bandwidth units. The model does not have a product form solution for the steady state probabilities. However, we propose approximate formulas, based on a convolution algorithm, for the calculation of call blocking probabilities. The accuracy of the formulas is verified through simulation and found to be quite satisfactory
