First of all, ALL CAPS considered shouting (not polite). Try to avoid typing in all CAPS if possible.
Second, on SME you don't modify smb.conf (and any other configuration files) directly. You need to use web server-manager interface for it. Read the manual, create users, groups, ibays. Assign owenrship of the ibays to the correct groups via server-manager and smb.conf (and other relevant settings) will be modifyed correctly automaticaly. It will also modify ibay's file/folders permissions correctly.