When activating Windows file sharing on OS X Tiger, by default OS X only configures the firewall to allow ports 139 (TCP) and 137 and 138 (UDP). To successfully connect from a Windows PC it may require that port 445 (TCP) is manually added to the list of firewall port exceptions. To do so:
1. From the Apple menu, choose System Preferences.
2. From the View menu, choose Sharing.
3. Select the Firewall tab.
4. Select New.
5. Choose Other from the port menu.
6. In the TCP Port Numbers field, type 445 and in the description type “Windows sharing”.
7. Click OK.