\\Server is not accessible.

I have two Windows XP Pro machines that will not connect
to each other. I have done all the sharing and firewall
are disabled. Either of the machine will connect to my
laptop that is running Windows XP Pro but will not work
together. They are the same exact machine. The data
machine can see that the workstation is there but the
neither can connect to the others shared folder and
printers. I need some help. I have tried all I know and
have read on Microsoft's Web site.

Thanks for any help,
Letitia