Terry,
My son just set up a VPN between my network and his via the Internet. We used Linksys routers through our cable modems, and are able to map a drive to the other's network, (as well as use each other's printers).
I got the Linksys routers, (which have 70 tunnel capability), from Fry's
www.outpost.com for about $105 each.
HTH,
Harry