enter windows files?? you mean read/write/execute files you can see, or do you need to be able to get to them first?
Windows can use several different filesystems including fat32 and NTFS, fat 32 (vfat for the sake of mount) is pretty much fully supported in recent kernels, with full read/write access, NTFS is a bit more on the rocks, and generally considered only good for reading from.
to get to them you need to check out mount (man mount) and if you want it to mount at boot you need to edit /etc/fstab
I would edit your distribution field in your profile so people know which you are using, i have fedora core 4 for instance and mounting a fat32 partition is as simple as
mkdir /mouunt_point - where you will go to access the partition
find which partition it is - fdisk -l
mount -t vfat /dev/hda? (partition you found out before) /mount_point
I realise the above might confuse you, and also doesnt cover the options required for writing (such as umask cause fat32 doesn't support unix permissions), searching these forums will give you much more detailed information.
For me to get NTFS support i have to install the kernel module
to simple access them it depnds what the file is, if it's a binary executable .exe then you will need wine or something as they do not natively work on Linux. txt files can be opened with text editors or from the console with less <file> (man less - to learn about the command)
.pdfs can be read by Linux pdf writers etc.
Hope this helps, my post covers a fair bit and gives yo uthings to research and give more detail in your plea
