WinXP to WinME ICS

I have two computer in the home that I am trying to setup for ICS. The WinME computer has a Wireless Internet connection so I am trying to add a brand new Dell to the network to ICS thru the older computer.

So far all attempts have failed as we cannot seem to network the computers to each other thru two NIC cards. Am considering upgrading the ME to XP but wonder if that is necessary.

Any Suggestions.