CGIT has the basics right, but there are some specifics you need to consider. A lot depends on the level of use - are they just going to occasionally download/upload documents and email, or do they need a full-time, real-time connection?
VPN over a broad band connection alone is viable as a solution for this situation only of the usage is going to be casual, occasional sharing of documents and download of email and such. Otherwise, a full-time, real-time connection with multiple users would require a T1 line to attain anywhere near reasonable speed.
A good alternative at a fairly reasonable price might be a terminal server solution of some kind. This would be MS Terminal Server alone or augmented by Citrix Server. Depends on how many users/how sophisticated you want to be, security considerations, cost considerations, etc. Microsoft TS is fairly low-cost, not as secure as Citrix. Pretty good for the basics, though, and using a VPN connection over broadband and then connecting to the terminal server is pretty secure. Speed should be acceptable, providing they use SDSL (synchronous upload and download, get the highest speed available in your area). They both require a fairly robust server hardware configuration, depending upon the no. of users and their level of use - database users would be ranked as highly resource intensive.
Hope this helps!