Hi friends i have Windows 2003 server installed in which have installed SQL server database. I have configured sql server to access remotely. but when i type Ping 192.168.1.88 from remote system in LAN(this is ip of my pc) , i get request fail.. I want to access 2003 server from remote.. what type of changes i need to do..

If you're trying to connect to your SQL server remotely from the internet, 192.168.x.x will never work, because this address is part of private, non routable addresses. Therefore, you have to connect to that network via VPN at first. When doing this, you should get a private ip address of the same range through the VPN tunnel and you can access the ip 192.168.1.88. Is this, you'd like to do?

Or consider finding out what port the sql server is listening on for remote management and forward those ports in your router to that server. Or consider just enabling RDP on the server, forward the RDP ports to the server and just connect to the server to then manage SQL.