I think you mean that both of these machines have static IP addresses. If this is so, use iptables to allow all connections from the two machines, and block all others.
Here's the nitty-gritty:
http://www.linuxguruz.com/iptables/h...les-HOWTO.html
but something like
iptables -s ! [friendly ipaddress] -d 0/0 -j DENY
then edit /etc/exports to allow only your buddy machine:
/var/mp3 [friendly ip address](rw,rootsquash)