It could be the Windows XP firewall. I think its turned on by default for all network connections, and will block access to *all* ports.
You could just turn it off (but this would leave you much less secure) or alternatively, if you get XP Service Pack 2, you'll get a better firewall that gives you more precise control. I'm not sure which ports you need to open, but I think there may be an option in there to enable Windows Network Shares (or something like that). Turn it on, and you should be OK.
Of course, its possible that its nothing to do with firewalls at all. Can the two XP machines see each other?
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