If you want to connect to SQL server remotly you need to use a software - like Sql Server Management studio.
The computers doesn't need to be on the same network - but they must be able to connect each other using a communication protocol like tcp/ip, and the server must be set up to support incoming connection of the type you choose.
if you want to connect to another computer (to browse files ?) you use other tools, and not sql server (you can map a drive and access it through there ect...)
To Enable SQL connection using tcp/ip read this article:
For Sql Express: express
For Sql 2008: 2008
Make sure you enable access through the machine firewall as well.
You might need to install either SSMS or Toad on the machine your using to connect to the server. both you can download from their's company web site.