When troubleshooting file shares not working to several computers, I was presented with an error saying I could not connect. The specific message was “Not enough server storage is available to process this command.” I was able to find an article discussing this at http://support.microsoft.com/kb/225782/.  After increasing the registry key at HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Services\... LanmanServer\Parameters\IRPStackSize by a decimal value of 3 and rebooting, the file share immediately started working. The value should be increased by increments of 3.