Are you running Windows 2000 or NT at the VPN client? If so, attempt to connect to a shared resource directly by IP address rather than by name as follows:
net use *
If this works, then you know it is a name resolution issue. The most common cause for name resolution issues over a dial-up or VPN connection is the failure of the server to return a DHCP configuration packet containing the IP address of the WINS server. Verify this by making the VPN connection then running IPCONFIG /ALL. If there is no entry for WINS server, that's your problem.
Add the WINS server manually to the IP configuration of the VPN connection and that should solve the problem.
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