Problems sharing files using direct connect

I connected my old Me PC as the host to my Dell Dim8400 using the Direct Connect option (Make New Network Connection).  The Dell was the guest and was able to connect successfully to my old Win Me PC.  Problem is that I cannot see the drive on the old Me PC from the guest Dell XP PC.

 

The Dell said that it had been assigned an IP address and was using PPP as the protocol.  I shared the drive on the Me system and checked the box for printer and file sharing.  I gave the Me PC a name and gave the drive that I wanted to share a name.  On the Dell XP PC (guest) I tried to make a drive connection (Map Network Drive) and you can see the XP machine send the request to the Me PC.  The Me PC thrashes around for a few seconds and then the XP machine states that it cannot find the machine or share.  I even disabled the XP Firewall.  I'm logged in on the XP with Admin privaleges and that's the only account on the XP machine.

 

TIA

Dan