Secure access across the internet

[Nicholas Waltham]

Hello,
 Some of our users have asked if they can access there files on there
samba share across the internet. If you are not worried about security,
this is fairly easy, I would like to know if its possible to so this
securely with Windows 95/98/NT/2000 clients across the internet to a
samba on Linux server. I immagine I would have to use some sort of
technology
that tunneling IP. Could someone please point me in the right direction.

Thanks in advance,
Nicholas Waltham