Cannot see XP Comp's on Win98 Peer2Peer

Try disabling XP's firewall.
Got o the local network connection you are using for the workgroup and open right click this connection and choose "Properties". Under the "Advanced" tab, you can disable XP's firewall protection.

I hope this helps.

Well, lets go over the original steps, first:

Open the Control Panel and double-click on the
Network Connections option. Select ?Set up a home or small office network? from the menu on the left of the screen. The wizard will help you share an internet connection, set up a Firewall, share printers and folders. Make sure that all cables are connected and click Next. Choose how your PC will access the internet from the options provided and click Next. On the following screen, enter a Computer description and Computer name. Type in a Workgroup description. To share files, PCs must have a unique name, but belong to the same workgroup. Click Next. Review the options that you have just selected and then click Next again to begin the configuration process. The Network Setup Wizard will then give you the option to create a Network Setup Disk (which you need to run on all of the machines that are not running Windows XP). Click Next and complete the wizard. Restart
your PC. Use the Network Setup Disk on the second PC, or enter settings manually. Finally, return to the desktop and double-click on My Network Places icon to view available network machines.
Have we done this so far?

Ok, I was hoping this would be something simple, but obviously not.

XP Pro can not be set up as a domain controller, so we can rule this out.

Try checking the Event Viewer, on the XP systems, and see what errors are occurring there and let us know what you find.

You can also check out this link:
http://support.microsoft.com/default.aspx?scid=kb;en-us;318030&Product=winxp

I hope this helps