To build on what S4KmBL said, you can set up a user account for each user on your linux machine. Then you create a user with the same user name and password for samba. (It's best to have users accessing the shares via there own user names; many Linux users frown on using ssh as root.)
In your /etc/samba/smb.conf file, you manage access and permissions. You can allow all users to see all the shares, or you can restrict users to individual shares, or you can make one or more shares accessible for browsing by "guests."
In addition, you must make sure that shared directories are marked as "shared" with the appropriate permissions in the directory configuration.
In case it helps, here's a bit of my smb.conf file.
Code:
$ cat /etc/samba/smb.conf
# Global parameters
[global]
workgroup = workgroup
security = share
encrypt password = yes
smb passwd file = /etc/samba/smbpasswd
show add printer wizard = No
wins support = no
[sharefiles]
path = /path/to/some/directory
guest ok = yes
read only = no
available = yes
browsable = yes
public = yes
writable = yes
The most helpful guide I have found to Samba was
Samba by Example.