Teknodude has the right info for Win98 (and for ME too I assume) , but in XP & Win2K ICS is enabled at the connection itself. If you're using a modem, simply goto the Dial-Up connection (Control Panel>Network Connections) for your IP service and right-click on it. Goto the "Advanced" tab and click on the box next to Internet Connection Sharing (it may be worded differently, it's been a while since I used dial-up). That's all there is to it in XP. For broadband it's a bit more involved, and you're better off getting a router with a built in switch or hub and let it do the sharing for you.