Problem connecting PC to transfer data

I am having a problem connecting the two computers to transfer my junk to my iMac. I am trying to just connect directly through ethernet but the Mac is not seeing the PC. I set up a network on the PC and turned on file sharing but when I connect... nothing. I tried searching for it via IP and computer name\workgroup.
What am i missing?

Thanks

Have a look at this article

http://www.apple.com/support/switch101/migrate/

That is the article I was using to go by. I was using the Direct Connect method but I can't get them to see each other. Pretty soon I am going to just waste a bunch of CD's and burn the info.