I have a Win2000 Server with RRAS enabled for VPN. I can connect with a 2000 Pro machine and access the shares no problem.
With a Win9x or ME client, I can connect, ping the server, see it in the browser, but cannot access shares. If I try I geta requestor for a password to access \\(servername)\IPC$. I found a MS Knowledgebase article re: netlogon services. Confirmed that it is running. The user has dial-in permission and rights to the shares.