I've run into a problem with an XP Home SP2 box that seems to have a problem with the default (\\computername) share. For some reason, I cannot access this system's shares over the network. The firewalls have been disabled, the server service is running, and I've created new test shared folders with full access and I still seem to be unable to get in the box. I believe malware may have corrupted something in Windows that is hosing up the works (Malwarebytes got 408 hits). I think installing SP3 might resolve the issue, but if not, I would like to know if there is a way to restore the default shares or server service on an XP Home box, without going through a restore point. Thanks.

Create new workgroup in network places
and then other side where u sharing file add ur pc to that workgroup
( go to mycomputer >properties> computer name> click on change > enter same name of 1st pc and press ok)
and then see if not work instantly then restart and try agian

Also try to hit \\computer\c$ , where c is the letter of the local harddrive. I have seen instances where the default share won't work, but the drive will. The drive shares (c$) won't show up under the computer's list.

While this doesn't solve your problem it gives you a direction in what you should be looking at.

Did u tried What i told u to do?

hi, try to setup a new connection...open up IE go to Tools, Internet Options..then go to Tab Connections and click setup...
check if it will help....