The cifs options would kinda work for ya. Your PC end wouldnt be able to see osx volumes, but would be able to share files.
i.e. to send files to PC
Mac User dumps files in Shared folder on desktop. These will then appear in
the shared folder on the PC end.
for pc to send files
PC User dumps files in the PC Shared folder. Mac user can then access file
from the shared folder on the desktop
If you want share osx like the PC does, you're probably gonna need either Appleshare / Appletalk (Windows 2000/XP have Appletalk protocols, but I dont know how well they work) , Dave or Samba
Samba is free, but will require quite a bit of compile / hacking to get it to work (although, I think there is a cool config utility for it now. The last time I set it up was on FreeBSD, and it took me a few hours to get it to work good).
Dave is commercial, and I cant comment on its performance.
Samba's performance is excellent (benchmarks show that it rivals even Microsoft implementation of CIFS/SMB) so if performance is an issue, then you should seriously look into Samba.
Oh, this all assumes that your using Windows. If your using linux, or a flavour of Unix, then the easiest way is to use NFS.
Good Luck!
Stuart M