When you try to access a share that is hosted on a Windows XP computer, you receive:
<IP or Computer Name> is not accessible. You might not have permission to use this network resource. Access is denied.
This behavior will occur if restrictanonymous is set to 1 on the Windows XP host.
To fix this behavior:
1. Open a CMD.EXE window on the Windows XP host.
2. Type the following command and press Enter:
REG ADD HKLM\SYSTEM\CurrentControlSet\Control\Lsa /V restrictanonymous /T REG_DWORD /F /D 0
3. Restart the Windows XP host computer.