OPC uses DCOM for communicating you need to perform the following steps to solve this issue.
Run the DCOM configuration utility by selecting Run from your Windows Start menu and type dcomcnfg.exe click on OK.
2.Expand Component Services, Computers and RightClick on the MyComputer and select Properties
Select the Tab Default Properties and Check the “Enable Distributed COM on this Computer”. The Default Authentication level should be Connect and the Default Impersonation level should be Identify. NOTE: Provide additional security for reference tracking should be unchecked.
Now select the COM Security Tab and under the Access Permissions section click on the Edit Defaults Button, Click on the Add… Button and add the user name (The newly created user name that is exactly same as that of user name on the server). After adding the New user select it and in the box below check the boxes to enable (Allow) Both Local Access and Remote Access.
For initial test purposes include Everyone in the Grant Access list.
On the machine where the server is add OpcEnum.exe to the firewall exception list
On the client machine's fire wall allow port 135 incoming coneciton
Note: For initial testing disable the firewall on both the server and the client .. :)
Note down the user ID and password of the windows user account under which the opc server is running and create the same user name and account on the remote machine (This is to establish trust between the two computers)