I've recently set up a Layer 3 VPN tunnel between my home and work
with openssh. I found
https://help.ubuntu.com/community/SSH_VPN
to be a good starting point. However my situation differs from that
described in this document because my company's firewall only allows
outgoing ssh connections and because my work computer has a public IP
address. I managed to get the tunneling to work by installing a second
network card on my work computer. The method and the scripts to set up
the tunnel are described in
http://charles.karney.info/tunnel
--
Charles Karney <[EMAIL PROTECTED]>
URL: http://charles.karney.info