Printer Sharing

I have two computers. One is running XP SP2 and the other is Me. I can see and open the shared folders on the Me computer from the XP computer. I cannot see or pen the shared folders on the XP computer with the Me computer. I Cannot access the XP computer of the printer attached to it with the Me computer. I have tried running the network setup a few times. The network names are the same but I keep receivig the same error message: ( \\XP is not accessible. No permission to access resource.). What do I do to fix this?