How Do I Share Files With Others?: "Microsoft - SMB Filesharing: Microsoft SMB filesharing utilises the Common Internet FileSystem (CIFS). It was mainly designed for file sharing between Microsoft Windows machines. Any Windows machine can act as both client or server using SMB. The Network Neighbo(u)rhood icon on the Windows desktop allows a user to browse available SMB shares.

It should be noted that server capabilities of Windows 9x and Windows ME are limited compared to Windows NT Server and Windows 2000 Server.

A commercial product called Dave can be used as a Macintosh client. Unix machines can access the files for transfer using smbclient and GNU/Linux machines can 'mount' as a network share using smbmount."