Are the reports being run at the same time during the day?  Look at hardware such as network cards. In both cases the data is pulled across the network and processed on the work station. so memory and network cards and cabling come into play.

Yes we tested being run at the same time of day.  Seems like the one that takes 40 min will run in less time if they are not doing anything else while it's running. Appreciate you reply.

I would compare the hardware of both work stations. Processor, memory.  As I noted the data is processed on the work station so if one has a faster processor and more memory it should be faster.

What are the specs on both work stations?

As BigLouie said, compare hardware between the two workstations, pay close attention to the network cards maximum speed, for example, one might be 10/100 mbps and the other might be 10/100/1000 mbps. Make sure none of the workstations are accessing sage 100 over a wireless connection, it is not supported by sage and will only cause headaches and possible data corruption.

Check for any security/anti-virus software that might be doing real-time scanning. You may need to add exclusions.

One thing you can do to test network bandwidth between the sage 100 server and the workstation is to navigate to the MAS90\wksetup folder on the server from the workstation and attempt to copy the Data1.cab file from the server to the workstation and monitor the transfer speed.

If the file transfer speed is significantly different yet the network cards are rated for the same speed, check the cables used at every point between the server and the workstation as well as any routers and/or switches that exist between the server and the workstation. For all you know, you might have one workstation on an old cat5 rated for 10 or 10/100 mbps.

With Advanced, the CS/ODBC driver is optional, and while it can be deployed for all users, it can also be turned on user by user.  Check User Maintenance (tab 2).