Use the same port on both of the computers. i.e. Com1
Make sure that if you are using a cable that plugs into the LPT ports, which can handle data transfer i.e. not one that connects to your printer or scanner (if you have a Parallel scanner).
Make sure that the folders containing the files that you would like to transfer has the "sharing" property enabled. You will have a picture of a open hand under the folder.
Need more help?? Post back.