Network Vista to XP - Access Denied only Vista to XP

Hi,

I believe I've exhausted most of the suggestions in this forum; but, I am
still unsuccesful in my attempt to get the two computers to share files in
both directions.

I will try to recap the system details and the efforts to network as of now.

Problem: The Vista machine sees the XP machine; but, when I try to expand
the XP machine by double-clicking on it, I get an error message that the XP
machine is not accessible and that access is denied (immediately). If,
however, I look at the network from the XP machine I see the Vista machine,
and when I double-click on the Vista machine icon, it expands to show the
various folders. I can also transfer files from the XP machine to the Vista
machine.

The basics of the system are as follows:

1. XP machine running SP2.
2. Vista machine is new with most current updates.
3. The machines are connected through an SMC wireless router; however, the
two machines are connected in a wired configuration.
4. I have an administrator account with the same name and same password set
up on each system.
5. The network name is the same on both systems.
6. File sharing is enabled on both systems.
7. Both networks are set up as private.
8. I even went so far as to uninstall Norton Internet Security and install
Kaspersky Internet Security 7.
9. I can ping the Vista computer from the XP computer.
10. I can ping the XP computer from the Vista computer.
11. I have used the network configuration wizard on the XP system.
12. I uninstalled both Counter Spy and Spy Sweeper.

I may have left a few things out; but, those are the highlights.

The thing that sticks out is that the error message appears immediately when
I double-click on the XP icon when on the Vista system.

I'm out of ideas. Any help would be appreciated.

Thanks

Jeff