Whew, Your network is confusing

If so then I can use the SME server as a vpn server and map a share (ibay) to the server that the user needs to connect to?
If i understand correctly all you are trying to achieve is allow the user in the private office to access a share on the SME. If this is correct all we have to worry about is the part of the network pictured below:
SME internal NIC
V
V
V
INTO WAN PORT
Router 1 (Public DHCP Server)
LAN PORTS
V
V
>>>>>>>Other Private offices
V
INTO WAN PORT
Router 2 (Private office DHCP SERVER)
LAN PORTS
V
V
YOUR USER WINXP
Does it work to add your user's IP address range to the SME's Local networks without a VPN? Can you directly PING the SME's ip address without any special settings from the WINXP?
http://wiki.contribs.org/SME_Server:Documentation:Administration_Manual:Chapter11#Local_networksIf you are trying to VPN to a remote site (outside of the building). I would suggest simplifying the network if at all possible. It looks like the Cisco is routing as the SME's external IP is in the private network range. You could either set the Cisco in Bridge mode and let SME have the Public address or DMZ the SME. Another option would be to build the VPN on the Cisco but that will open it to all offices.