Please give us more details; the more information we have to work with, the more quickly we'll be able to help you find the solution.
Tell us more about the network environments of the two computers, let us know exactly what you've tried so far, and give us the full and exact details of any errors/problems you've encountered.
If you are trying to use the built in VPN on Windows this probably won't work...about the best you could do with that would be to dial into eachother's computers over a phone line. I would suggest an ssh (secure shell) server and scp (secure copy protocol) if you're trying to share services and files across the internet securely. There is a drawback to using encryption since every packet has to be encrypted which adds overhead to the sessions, in essence, making things slower. These are traditionally UNIX applications but there is free software ported to run on Windows and they do not have the complex port requirements of the Windows VPN which would require Windows Server anyway.
We tried to to the built in VPN he set his up to accept incoming conections he also added me into his list of accepted people, and i set mine up to connect to his via his ip address. I could never get a connection to his computer.
I successfully connect to a Win XP VPN, only problem is that after I complete the session, the host VPN PC and Network of the PC goes down. I'm wondering if I need to use two NICs on it. Also, if anyone else knows, if I have a computer called FLOOR1 on each location where I VPN, does that interfear???