OH YES!

[edit] OS X 10.3.* ie: Panther [/edit]
You need the WORKGROUP name that is used by the PCs
(and if you have more than one PC on the LAN, then they all must be the same;
I'll assume you have PC Print/File sharing working already -- if not please confess promptly

)
With the PCs sharing, those firewalls are also setup correctly too.
On the Mac; use the Apple Menu (far left on the menu bar) -> About this Mac
report the Version of Mac OS X
Set the workgroup name on the MAC to be identical to the PC(Lan) systems
open the system HD
open Applications; Open Utilities
Launch Directory Access
At the bottom is [ ] SMB; click once and then click the Configure Button
In the text box, enter the PC workgroup name; click ok and CLOSE the window
Enable File sharing by using the Apple Menu again ->System Preferences
Under Internet & Network ->Sharing; click the Services tab
now click [ ] for Personal File sharing, Windows File Sharing and at the bottom, Print Sharing
Test your results
On the PC; open View Entire network (click on the Folders Icon )
open MS Windows Network; this will show [+]
YourWorkGroupName
Opening that will then list the Systems that are online at this moment.
Accessing files resident on the Mac
The easy way is to use an identical login name on both the PC and the Mac.
You can get there in two ways:
- double clicking the Mac System name shown under the Workgroup Name
- mapping a network drive
Accessing files resident on the PC
Use the GO menu; pull down to Connect To Server; enter
- smb://ipaddress/ShareName/
- smb://pcname/ShareName/
(names don't always work )
you will get a prompt for the User/Password owning the Sharename