URGENT: How can I create this Application need

You may connect the report location by phone line either by dialup or dsl connection.

Once you connected to the remore pc through phone line, you will be able to see the database at the remote network.

This way, you dont need much changes in your coding.

Ok let me make sure I understand what you need. You have an application(point of Sale) which is using Access as its backend. You want the local POS system to at some point connect to a remote server and synchronize its database with the SQL Server. Is this correct?

That is correct

Actually I just want To send the MDB over to the server side, place it on a directory so that the server app will process it locally and that will be a faster solution.

Ok, well what you will want to do is create a last sync date, or go off the last file uploaded, and synchronize all the additional data. The easiest way to accomplish this is to add a datecreated field that can not be changed. Also add a field called DateChanged. These to fields change whenever information is added or changed then server side you look for any record that has the date created tag after the last sync and then you will want to update any fields that have the DateChanged variable more recent than the last upload. Does this make sense? Or did you need help with the uploading only?

Sorry to mislead you.
What I'm looking for here is not how to sync. That I allready have.
I need the following:
From the Remote Station,How do I Login to the server and place a file on the server, at the same time I will be picking up a file from the server to the remote station

hmm, well you can do this in one of a few ways, the easiest and quickest would be Via FTP and using the default built in FTP server in your windows server, however this does lose some of the power. You could try and create a web service that receives uploaded fiels but this increases in complexity and finally the most complex solution would be to basically create your own FTP server. Now Visual Studio does have Class libraries that you can consume that can handle most of the work but it is probably by far the most time consuming and complex of all of the solutions. The easiest way as I stated earlier is using Plain old FTP and having the server check the directories every so often to see if a new file has come in.

Now after having stated all that above you could attempt to make your own transfer protocol but I doubt that is what your looking for.

The web Service looks like the must appropiate way right now. Do you know an article or sample that I can use as a guide?

Try this article
http://www.devarticles.com/c/a/VB.Net/Creating-A-Windows-Service-in-VB.NET/

There are several books that do have chapters devoted to these types of Items.

Woops sorry wrong window. That is on servers not webservices.