Vanishing IPC$ Net share

[guymclaren]

"xxx" not available The server is not configured for transactions

Small Peer to peer network, Windows 200 professional
on all

Have tried MS's net share ipc$ suggestion without success

One acting as server
ip 192.168.0.123
mask 255.255.255.0
no gateway
no dns

booking1
ip 192.168.0.24
mask 255.255.255.0
gate 192.168.0.1
dns setup ok
behaving impeccably, ie everything works

booking2
ip 192.168.0.23
mask 255.255.255.0
gate 192.168.0.1
dns setup ok
nothing except internet access works

booking3
ip 192.168.0.21
mask 255.255.255.0
gate 192.168.0.1
dns setup
can access internet and proprietory softwares SQL database
cant print

firewall smoothwall
ip 192.168.0.1
mask 255.255.255.0

leading to D-link ethernet ADSL modem

I can ping all machines from one another
I can access the internet from all machines
cannot use my network to browse network,

error message
Office not available
This server is not configured for transactions

Have googled, Have technetted, am at wits end, any assistance would be greatly appreciated

netbios enabled over tcp/ip
lmhosts enabled

I create net share IPC$ and the first machine that logs on seems to delete it.

Any ideas please?

I have checked the hosts and lmhosts file, this is now in order but this does not solve the problem.