just because i noticed it: you may not add quotation marks when specifing netbios names via smbclient.
thats the reason why you got the tree connect-error
add (or modify) the following settings to your smb.conf:
unix extensions = No
netbios name = SOMETHING
os level = 99
lm announce = Yes
unix extensions - is usefull only if you have cifs-enabled clients, which windows isnt.
netbios name - by default, samba will use the local hostname as its netbios-announcement, try to override it using the parameter above.
os level - this makes windows aware that theres another "windows client", allthough its meant for sambas' acting as domain controllers.
lm announce - makes samba sending broadcasts, saying "HERE I AM!"
if this won't work, enable
wins support and
wins proxy and configure your windows clients to use your linux box as the wins-server (advanced tcp/ip configuration -> wins). restart windows to make sure the changes are applied.