I am using Windows ME on several computers in my lan and all of them work fine with network shares. (W2K has been a much bigger challenge)
The main thing is to ensure that on WIndows in
control panel --> network --> identifcation, that your workgroup is set correctly,
that File and Printer Sharing is installed, that TCPIP is bound to Client for Networks and File and Printer sharing, and that file sharing is ticked under
'File and Print Sharing', and that the primary network login is 'client for microsoft networks'.
Make sure you logon to the windows machine using a userid setup on the E-Smith machine (or logon as admin).
In the server manager under workground, Domain Master should be Yes.
Look in /var/log/samba for a log file that has the name of each windows client PC.
If not, then E-Smith and the clients are never talking.