After applying SP5, you may find that NET USE * \\192.168.0.1\<ShareName> and NET VIEW \\192.168.0.1 no longer work.
Prior to SP5, Windows NT would establish a NetBIOS connections by:
1. Opening a TCP session on port 139.
2. Trying to establish a NetBIOS session using the special *SMBSERVER name. If successful, the session is established.
3. If step 2 fails, a NetBIOS Adapter Status Query is issued to the IP address on UDP port 137, listing all the NetBIOS names registered on the target system. If the Server Service is started on the target system, the session is established.
With SP5, steps 1 and 2 don't happen.
To resolve the problem, upgrade to SP6a.
NOTE: You may wish to read
Q161431 -
Connecting to NetBIOS Resources Using DNS Names or IP Addresses.