Michael Stiemke has reported that the procedure outlined below does also work for SuSE 7.3
This document is an extract of the document provided in /usr/src/linux/Documentation/networking/tuntap.txt of the SuSE 7.2 distribution
TUN/TAP provides packet reception and transmission for user space programs. It can be viewed as a simple Point-to-Point or Ethernet device, which instead of receiving packets from a physical media, receives them from user space program and instead of sending packets via physical media writes them to the user space program.
When a program opens /dev/net/tun, driver creates and registers corresponding net device tunX or tapX. After a program closed above devices, driver will automatically delete tunXX or tapXX device and all routes corresponding to it.
This package (https://vtun.sourceforge.net/tun) contains two simple example programs how to use tun and tap devices. Both programs works like bridge between two network interfaces. br_select.c - bridge based on select system call. br_sigio.c - bridge based on async io and SIGIO signal. However the best example is VTun http://vtun.sourceforge.net :))
mkdir -p /dev/net
mknod /dev/net/tun c 10 200
alias char-major-10-200 tun
depmod -a