TNS ADMIN
From Oracle FAQ
TNS_ADMIN is an environment variable that points to the directory where the SQL*Net configuration files (like sqlnet.ora and tnsnames.ora) are located.
Windows:
set TNS_ADMIN=%ORACLE HOME%\network\admin
Unix/ Linux:
export TNS_ADMIN=$ORACLE HOME/network/admin
Also, see TWO TASK, ORACLE HOME, ORACLE SID and ORACLE BASE.