I have picked the text from the document " PPTP is described in RFC 2637 . This protocol uses a TCP connection that uses port 1723 and an extension of generic routing encapsulation (GRE) [protocol 47] to carry the actual data (PPP frame). The TCP connection is initiated by the client, followed by the GRE connection that is initiated by the server; therefore, to allow PPTP connections through the PIX, you have to configure a one-to-one static translation for the inside host. This document uses the PIX access control list (ACL) syntax that was introduced in PIX version 5.0.1; conduits may also be used, but not in conjunction with ACLs "
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http://www.cisco.com/warp/public/110/pix_pptp.html#pptpwith