I GOT IT TO WORK!
I found it was a DNS issue.
Although, I had setup the Exchange 2003 server, I never setup the DNS in the Windows 2003 server. Since I’m building our first Domain infrastructure I needed to do the DNS. Over the past three years our peer-to-peer network has grown from one subnet of 80 devices to 3 subnets and 400 devices. A centralized network is needed… a domain.
On the server-side PC (GBSERVER5) I removed the external DNS IP address and entered it in DNSmgmt MMC, in GBSERVER server properties, under the forwarders tab I entered the external IP (14.22.22.12).
On the client-side (SPARE11 - XP sp2) I entered the server-side (GBSERVER5) IP address as the DNS (192.168.1.14). The Windows server picked up the client-side PC. And POW it worked!!!