You don't give much information on your configuration but a few things for starts.
-- If not using one already, a cable/dsl router with a built in switch [almost all
have these days for the consumer market] would be the best and safest device to use.
They usually come with comprehensive instructions on how to configure for internet
access and network sharing.
-- Both computers need to be on the same tcp/ip network as shown via ipconfig /all or
winipcfg [on Win Me] where the first three octets need to be the same assuming a
typical class c network as in 192.168.0.xxx with a subnet mask of 255.255.255.0.
-- Any software firewall, protection software, or tcp/ip filtering will stop network
access to each other for file and print sharing. Verify basic network connectivity by
pinging each other by name and IP address. Tcp/ip filtering will allow ping but not
access to shares. Booting into safe mode with networking will bypass startup software
for troubleshooting purposes.
-- Verify that file and print sharing and Client for Microsoft Networks is installed
on both computers and enabled for tcp/ip. Running nbtstat -n on both computers should
show registered name entries with values for <00> and <20> with one computer
registered as the master browser. The Windows built in help files can help if you
need more information.
-- Physically share at least one folder on each computer by going to folder
properties/share and name and enable a share.
-- Try to access each other using UNC in run box as in \\computername\sharename or
\\xxx.xxx.xxx.xxx\sharename using actual IP address of target computer if
computername does not work. --- Steve