Two computers

you need to purchase a hub/router so that you can share the connection.

You may need network cards if the computers you want to share the connection do not have them.

go to this website http://linksys.com/edu

there you can find all the info you need

Setting Up a Network with Internet Connect Sharing
Your ICS network is a type of local area network that relies on a single computer called a gateway, through which all other computers and TCP/IP-capable devices connect to the Internet.

The hardware and software needed to set up a home network includes:
A primary computer, called a gateway, that provides network connectivity to the Internet. This computer must be running Windows 98 Second Edition, Windows 2000, or Windows Me with Internet Connection Sharing enabled.
One or more computers running Windows 95, Windows 98, Microsoft Windows NT 4.0, Windows 2000, or other TCP-IP enabled client software.
Devices that are capable of connecting to the Internet.
A network connection device for each computer.
Cabling and hubs, depending on the type of connection devices you use.
A single modem (or an ISDN or ADSL line) for the entire network.
Internet browser software and TCP/IP drivers installed on each device that shares the connection.
You can enable Internet Connection Sharing by using the Add/Remove Programs tool in Windows 98 Second Edition or Windows Me:
Click Start, point to Settings, click Control Panel, and then double-click Add/Remove Programs.
On the Windows Setup tab, double-click Internet Tools.
Click to select the Internet Connection Sharing check box, and then click OK.
Click OK, and then follow the instructions on the screen to run the Internet Connection Sharing wizard.
For additional information about ICS, click the article number below to view the article in the Microsoft Knowledge Base:
234863 Microsoft Windows 98 Second Edition Icsrm.txt File Contents

For additional information about troubleshooting ICS issues, click the article number below to view the article in the Microsoft Knowledge Base:
238135 How to Troubleshoot Internet Connection Sharing Problems

First a router will need to take on the ID of the computer that your ISP gave info for.
Then a hub should be placed and a lan line (if not wireless) needs to be sent from the hub to each system.
The router should act as a DHCP server, and a firewall. Then your systems just need to be setup to use DHCP.

You need:

A nic card or ethernet connection in each computer. Some computers have intergrated nic's.
1- Linksys BEFSR41 EtherFast? Cable/DSL Router with 4-Port Switch. ($50.00 Pricewatch.com)Includes cables to connect to cable modem.
2- Ethernet cables Depending on length $5 ~ $15.00.
Stay as far away from Internet Sharing as physically and emotionally possible.

Good Luck Lee