XP Home Edition Logon Failure: The user has not been granted the reque

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I have got Desktop with XP Home Edition and Laptop with XP Prof SP3

On Desktop when I typed in \\Laptop\C$ or \\Laptop\D$ , I have got no problem to access Desktop.

On Laptop when I typed in \\Desktop\C$ or \\Desktop\E$ , I would be presented with this error:

There is no firewall, I do not have same accounts and passwords on both computers (although I tried that and it did not work).

Option for " Use simple file sharing " is unchecked.

Any help

Thanks