Import them into your web, then link to them exactly like you would a normal
web page. If it's a file format that the browser knows how to handle, such
as a .txt file you'll want to put it into a zip file first to prevent the
browser from trying to open it. If you have Word, Excel, or other MS Office
documents to share, IE will also try to open these within the browser so
these are also good candidates for putting into a .zip file.
Hope this helps,
Mark Fitzpatrick
Microsoft MVP- FrontPage