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Microsoft recommends setting the "Additional Restrictions for Anonymous connections" local security setting to "No access without explicit anonymous permissions".
However, with this setting in an NT 4.0 domain, the backup browsers and member servers will be unable to retrieve the browser list from the subnet master browser, resulting in 8032 and 8021 errors in the system event log. A network capture reveals "Access Denied" errors when the Browser service attempts to connect to the IPC$ share.
Sorry, network guys -- I guess it wasn't your VLAN configuration after all!
This was first published in October 2002