1.
Change the workgroup on computers so they are in the same workgroup.Right click on My Computer (Computer in 7), go to computer name tab and then change. Change the workgroup name to anything you want. The default for xp home is MSHOME, and the default for xp pro is WORKGROUP, for example. Repeat the same procedure for the other computer.
For Windows 7, when you are in Properties, you will see the following "Computer name, domain, and workgroup settings" -- then click the Change Settings link under that header. It will ask for permission (if UAC is on), then popup with the options. When you are on the screen, look for "To rename this computer, or change its domain for workgroup, click Change." So, click on the Change button and it should allow you to change it from there.
2. Get whatever files you want to share and put them in a folder. Right click on the folder and click properties. Then click on the sharing tab and check the check boxes that say : share this folder on the network and allow users to change files, or something like that.
3. On any computer click on My Network Places and you should be able to see the folder you shared.
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If that does not work, then follow the steps in the following articles:
XP file sharing:
http://support.microsoft.com/default.aspx?scid=kb;en-us;3040407 file sharing:
http://windows.microsoft.com/en-US/windows7/Share-files-with-someonehttp://windows.microsoft.com/en-US/windows7/Switching-between-your-home-and-workplace-networks==
Does this help?