Depends on what you want to accomplish. Tor over a VPN will hide your Tor use from a local observer like your ISP, since they will only see an encrypted connection to the VPN server. A VPN over Tor gives you an IP address that isn't a Tor exit node, so you *may* be able to access MtGox that way. How you do it depends on the VPN protocol and software that you use. For OpenVPN, you would add these lines to the configuration: socks-proxy 127.0.0.1 9150  # or 9050 for the Tor daemon proto tcp                 # because Tor doesn't carry UDP packets Keep in mind that a VPN over Tor is useless unless you paid anonymously.