This is very frustrating. I've been on the phone with a customer of mine
for several hours and can't get her client to connect with her server.

She's getting the infamous Unknown Win32 Error 10061, which means
"Connection Refused". Normally I can figure these out, but I can't get it
this time.

The server is Windows XP Home. The client is Windows ME. The server can
connect to itself locally. The client is connecting using the machine name.

I've checked the following:
The client can ping the server both by name and IP address.
Both machines have the correct SERVICES entry.
Both machines have DNS enabled, and their host name set.
The server is NOT firewalled.

Anything else I can check? I'm pulling my hair out right now.

-Joe