Two Connections, One Network

I have Two computers running Win98se at seperate locations, both connected to the internet
One is connected useing a DSL 128/738
the other is connected useing a Cable modem
and both have static IP addresses

I would like to link the two together so that both appear to be on the same network and work group for the purpose of shareing files and passing information

Have tryed setting up VPN however when i try to “Dial” (useing VPN adaptor and IP addressing) the other machine

machine dialing out either freezes or reboots

what am I doing wrong, or am I completely off the mark by attempting to link the two machines with VPN?

any help would be appreciated!