Sorry Duncan, gotta disagree with ya here. I regularly VPN into an SME box and the using Remote Desktop Access, VNC, etc connect to my clients internal servers. If any of the workstations on the internal network are insecurely setup they are now avaliable to me as I am now part of this network (I know the servers are secure as I configured them in the first place

).
I acheive the single open port option by using a good router infront of the SME box that provides this option as a rule.
Contray to many of the post here I ALWAY use a router infront of an SME and to date find it a superior setup as:
a) only those ports I want opened to the server are actually open so at most a server has to deal with crap from about 7 ports
b) a double NAT'd setup is just a little bit harder to mess with
c) when combined with the SME box it gives a finer grain of control over how the connection functions
d) the 4 port switch on the router allows me to run a DMZ of sorts if I need to
d) router itself handles the DSL connection so one less service required on the SME
To date I have had no probs with VPN access like many have discussed tho I only use W2K or WXP to connect.