Thanks for the reply.
I think you have misunderstood my post. The W2K Server and the e-smith gateway are on on the LAN with the e-smith server providing firewall / gateway services to the LAN. The W98 PC is at home, no LAN just pure dial up. I believe in this setup VPN is necessary or you will not get access to anything behind the firewall (I know of LOTS of people who would be very interested to talk to you if you could access the W2K server behind the firewall without opening an access means like PPTP).
In any case, I have since managed to set up and test this very scenario and am pleased to say that you CAN access the W2K Server behind the ESSG via VPN.
Hats off to you ESSG team !
Kelvin