Thanks for replying DarkMirage

Did you check the logs?
I'm not sure which logs to check...
smbd logs last entries were:
>>2005-06-20 16:59:13.319738500 smbd version 3.0.7-1.2sme01 started.
>>2005-06-20 16:59:13.319907500 Copyright Andrew Tridgell and the Samba Team 1992-2004
>>2005-06-20 16:59:13.573802500 standard input is not a socket, assuming -D option
Which looks ok, and i can't see anything in messages that would indicate a problem.
You may also want to check connecting to the ip address (\\10.139.251.x). The dns entry you made, well, I don't know what your sme dns thinks of that...
Connecting using IP address also does not work, I get the same error.
The SME DNS isn't being used, and I've configured the SME server to forward to the Windows DNS server for resolution anyway.
Anything special about your client?
Is it able to connect to the website using NetBIOS name/FQDN? (http)
Server-manager? (https)
Nothing special, Yep, and Yep, everything works except Samba Access.
You could try telnet 10.139.251.x 22
In my experience, you get a pretty clear message about permission denied when it's sme thinking your not allowed to ssh in.
SSH is working fine, its just Samba access that refuses to work.
Thanks for the suggestions though!
Any other Ideas on how to diagnose this?