Information you will need to know:
1. The IP Address of both your Mac and PC
2. The workgroup the PC is in (Right click on My Computer and select Properties, then click the Computer Name tab)
System Configuration
3. Put your Mac into the correct Windows workgroup:
3a. On your Mac, navigate to System Prefs->Network->Advanced->WINS->Workgroup
3b. In the Workgroup box, enter the name you found in step 2.
3c. Restart your mac
4. Set up your PC to share files
You need to create and share a folder on your PC that you will then access from your Mac. To do this create a folder (or select and existing one) right click on it from Windows Explorer and select “Properties”. Select the “Sharing” tab and share out the folder. I’d recommend you use a one word name for the share. For example “mac”, not “Apple Mac Share”, it just narrows the risk of complications.
5. Set up your Mac to share files
On your Mac, navigate to System Prefs->Sharing->File Sharing->Options and check the box that says "Share files and folders using SMB"
Accessing your Mac from your PC
Click “Start > Run” and enter “\\192.168.1.2\edesignuk”, replacing the IP address with the IP address of your Mac, and “edesignuk” with the short user name of your account in OS X. When asked to authenticate enter your Mac accounts short user name and password. All being well you should now be able to see you entire home folder on your OS X system. You can also map this share like you would any other Windows network share so that it is accessible from a drive letter.
Accessing your PC from your Mac
To mount a Windows share on your Mac, click on your desktop so that Finder is the active application, from the Finder menu go to “Go > Connect to Server”. In the “Server Address” field enter “smb://192.168.1.3/mac”, replacing the IP address with the IP address of your PC, and “mac” with the name of the Windows share you created earlier.
Note, your PC should also appear in the sidebar of your finder window, under Shared