Sharing Files Between Windows XP and Mac OS X

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To enable file sharing on Mac OS X 10.3 Panther and 10.4 Tiger:

Click on System Preferences - Sharing
Make sure the Services tab is selected
Click to check Windows Sharing
Note your Mac's IP address at the bottom of the window

To access a Mac share from Windows XP:

Click on Start - Search
Click on Computers or people - A computer on the network
Enter the Mac's IP address that you noted above
Enter your OS X username and password

To access a shared XP folder from OS X:

Click on Finder - Go - Connect to Server
Click on the Server and PC to connect
Click on Connect
Enter your Mac username and password
Click on OK
Select the name of the shared folder to access
Click on OK

For additional information go here