We'll assume that
sue is running Linux. If so, you need to do several things:
make sure that the network segment connecting
sally and
sue is using a Private Networking address range;
enable
ip_forwarding on sue;
set up Network Address Translation on
sue;
go read about how to set up a firewall to protect this lash-up from the bad guys out there on the Internet.
Fortunately, I have written a bit about this on my website:
http://www.digitalelephant.org/
Follow the menu there for Linux Config/Network Setup/Address Translation. Other parts of the Network Setup section may also be of interest.