When sharing files on a peer-to-peer network with Windows 95/98/Me computers, you should setup the users on the...
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Win2k in Control Panel --> Users & Passwords.
Add users here and make sure their Computer & Login names are the same on the Win95/98/Me PCs. When you enable sharing on the selected Win2k folders, they will be seen in Network Neighborhood on the Win95/98/Me PCs!