as far as I know, for a PPTP tunnel, u will need TCP 1723 open as well as allowing the GRE protocol.
here is quite a nice intro to PPTP:
http://www.microsoft.com/windows2000/techinfo/reskit/en-us/default.asp?url=/windows2000/techinfo/reskit/en-us/intwork/inbe_vpn_naxe.asp
sorry about the long URL.
Let me know if u need any other help.