Samba requires unix users... secure?
 

I'm trying to get SAMBA working so I can browse my Mandrake box from my XP box. (It's really difficult!) Anyway, tutorials are telling me that I need a UNIX account for each person who wants to log onto linux from XP.
See http://samba.unixtech.be/en/samba/learn/encryption.html

I've heard elsewhere that it is insecure to have "redundant" unused unix user accounts on your computer because hackers can play about in those accounts with less chance of detection.

Is it okay to just add new users and never log in to those accounts, just use the accounts for SAMBA access?

It is secure since all your users will only have permission over their own files. If you don't want to give the users shell access then just give them a null shell and make sure that you don;t give permission for all users to connect via services like ftp (unless obviously, you want to give them ftp access).