There is a lot of things that could be wrong, all of them probably can be fixed in the smb.conf file
The IPC$ is the share listing that requires a guest account, do you have a guest account setup?
what are you sharing?
did you add the users using smbadduser smbname:unixname
is the guest account in /etc/passwd
[david@Alpha david]$ cat /etc/passwd | grep pcguest
pcguest::501:501
cguest:/dev/null:/bin/false
for users that will not have a shell account or home folder use this format in /etc/passwd
username::uid:gid:realname:/dev/null:/bin/false
this setup will give everyone their own unix home folder, the printer, and the pub folder which is for public
[global]
workgroup = HOME
netbios name = ALPHA
server string = Samba Server
interfaces = eth1 eth2 127.0.0.1
encrypt passwords = Yes
allow trusted domains = No
passwd program = /usr/bin/passwd
unix password sync = Yes
debug level = 0
log file = /var/log/samba/%m.log
max log size = 0
socket options = TCP_NODELAY SO_RCVBUF=8192 SO_SNDBUF=8192
os level = 65
preferred master = Yes
wins proxy = Yes
wins support = Yes
guest account = pcguest
hosts allow = 10.0.0. 11.0.0. 127.
hosts deny = 0.0.0.0
printing = lprng
[printers]
comment = All Printers
path = /var/spool/samba
printable = Yes
browseable = No
[hp500]
comment = Hp Deskjet 500
path = /var/spool/samba
writeable = Yes
printable = Yes
printer = hp500
oplocks = No
share modes = No
[pub]
path = /home/pub
writeable = Yes
level2 oplocks = Yes
[homes]
writeable = Yes
browseable = No