This is commonly caused by improperly configured firewalls. On any computer running Windows XP with SP1, disable the Windows XP firewall. It will not allow File and Printer Sharing. On computers running Windows XP with SP2, make sure that the Windows XP firewall has File and Printer Sharing checked off on the Exceptions tab. If you are running any third party firewalls, like those provided by such programs as Zone Alarm, Norton Internet Security, or McAfee Security Center, make sure they are configured to allow local network traffic.

Perfect.  That was it.  I only wish it would not have been that easy.  I guess that is why I do tax and not computer stuff.

Thanks again.