Windows 98 networking doesn't work in a true TCP/IP network because it uses NetBIOS to resolve names to IP addresses and TCP/IP uses DNS. So to accomodate pre W2K machines in a TCP/IP environment, WINS server provides machine name to address resolution. If you have a printer connected to a pre W2K machine, client for microsoft networks needs to be installed. you need to share the printer and allow shared level access to the resource [not require credentials]. In simple workgroup networks, it's best to have the user on the W9X machine also a user on the XP machine. If the XP machine is SP2 with the firewall, you need to add the subnet range into the trusted zone. Drivers for the printer need to installed on both machines and both machines need to be members of the same workgroup. If the W9X machine has a firewall, you must also allow communication through the firewall.
If all else fails, retrace your steps in setting up simple file and printer sharing on the W9X machine including setting up membership in the workgroup.