Like rats in the walls of the world - William Gibson
AFAIK you can get many routers now that provide built in VPN services. Google VPN routers. The number of users who need remote access via VPN will dictate price.
I'm also pretty sure you can get Windows Server, Advanced Server, etc to provide VPN access. Probly best to have a router do it though...no real reason to have remote connections through to a server running other services when you can deal with it at the border of the network.
From the client side, from I think Win 2000 onward you can setup a VPN connection through Network and Dialup connections in around 3 or 4 steps. Nice wizard will take you through it. Probly win95/98 also, though my memory doesn't recall.
Where I'm at at the mo we provide VPN to users via a 3com router. Mid-range stuff..not top end...medium to small office type stuff. Bought before I was there but I don't think it was too extortionate price wise.
As I say, google around for VPN routers. Find out the number of people/connections needed and find out what client OS's are in use and it'll be easier to produce a ball park figure for price.