Home Networking with PC

I would like to Use Internet connection serving (ICS)using a PC with Windows ME OS and a imac using OS 9. The PC is connected to the internet using an external ADSL modem.
I have a second NIC card installed in the PC and ethernet cables connecting the imac to the PC. However, I can’t see the imac on my PC Neighbourhood and can’t seem to get that portion of the Home Network going either.
So where do I go from here?
Bruce