make sure that your firewall is set to allow inbound smb. It is not by default
Try going on the PC and from the 'Run' box type:
\\machine name of the Mac (or ip address of the Mac)\username on the Mac
Does that open up the shares on the Mac?
Make sure the Mac firewall also allows SMB.I am in the Windows firewall setting and am not finding anything that says "allow inbound SMB."
I think they were talking about the firewall on the Mac.
Whoops - you beat me to it.
Do you have shares defined on the Windows machine?