I have two pc running win xp home edition. They are connected to a Linksys BEFSR41 router. The router is connected to my internet modem and both pc's are connected to two ports on the router. I can access the internet with both computers. My question is how do i share "files and Printer" between the two pc's? Thank you in advance for any help.

Enable sharing, share something (a folder) and then map a drive to it from the other computer. If you're going to do this it's easiest to map shares when you have an account setup on the target machine. Click on my name above, it will take you to a "stats" page on me and from there you'll want to read my Howto on "You try to connect to a share but are asked for a Username/Password"

Go to Start and Help and Support. Enter 'network wizard' and follow the prompts to start the wizard then follow its instructions.