Share resource between Mac OS 9 & Window XP

Hi,
I have Mac OS 9 PCs and Window XP PCs in my office. I want to share any resource between these PCs. How can I do this ? I have search any answers, but I can’t do the same as the instruction, because many instruction guide me to start from “Apple ” then “System Proferences” but I can’t see “System Proferences” in my Mac OS 9. Plese give me a detailed instruction and clearly.

Thank