none that I'm aware of... unless that folder is a sub-directory of an existing share to which only that user has access... but that doesn't really accomplsh anything. you cannot completely hide the top level share, but you can limit read and write access so that only those with permission to the folder can see what is inside
keep in mind though... by placing the $ at the end of the share name, it makes that share invisible to queries unless you know the name of the share. for esample, a share name of anand$ is not visible in network neighborhood nor to net view commands, nor in server mgr (without proper access). I cannot connect to anand$ without knowing it exists nor without the correct privilege to do so.