Give us some more background: how are you trying to share, what are your trying to share, do you have the required packages installed and configured?
Anyway, with the error message you gave, we can determine a bit more, and the key is this:
Code:
cannot open usershare directory /var/lib/samba/usershares. Error Permission denied
Essentially, it says that the /var/lib/samba/usershares directory doesn't have enough permissions to open it. Open a terminal, become root and do
Code:
chmod 777 /var/lib/samba/usershares
Try mounting the share again. If it still doesn't work, copy the exact error message here (and use the code tags, like I did, to distinguish between your comments and the error message!)