Unable to access SMB Share over VPN

I have a customer with about 10 locations.  For some reason although the VPN's have been setup for years.  A server at one time cannot be access over the VPN all of a sudden.  

Everything works fine internally but it will not allow any user from any site to browse remotely either through the  NetBIOS name, DNS Name, or IP Address.

When trying to browse I get the error Path Not found.... 0x80070035.

I have tried rebooting the server, clients, other servers and a few articles I found searching with no luck.
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start with the basics:

Can you ping the server over the VPN?
Can you ping anything else at that site over the VPN (eg a printer)

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truth_talkerAuthor Commented:
I can ping their server by name and IP and everything else on the VPN. And the local server can browse across the network and local clients can browse the server but no one from across the VPN
Aaron TomoskyDirector of Solutions ConsultingCommented:
Windows firewall enabled?
AkinsdNetwork AdministratorCommented:
If no new installation or upgrade, eg antivirus
It is possible that the VPN tunnel passes icmp packets (port 7) through but not smb or CIFS packets (port 138, 139 or 445)
You may want to run a packet trace on the firewall for smb traffic to see where it's dropping
Still an issue?

worth running a trace route to confirm its not a routing issue over the VPN, but I agree that firewall is probably the first thing to rule out. Can you try anything ele (telnet, http, https, dns ) to the server to confirm if any traffic is flowing or just SMB has a problem?
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Windows Server 2008

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