Farhad,

check http://winhlp.com/wxnet.htm for the solution.

Hans-Georg

This link may help,

System Errors System error 1385 has occurred - Logon failure: the user has not been granted the requested logon type at this computer System error 1396 has occurred ...
     www.chicagotech.net/systemerrors.htm  

Bob Lin, MS-MVP, MCSE & CNE
Networking, Internet, Routing, VPN Troubleshooting on http://www.ChicagoTech.net 
How to Setup Windows, Network, VPN & Remote Access on http://www.HowToNetworking.com 
 I have 2 desktop computers running on Win XP Professional and have
 connected them using a network cable. I have run Network Setup Wizard.
 Everything is fine except that one of the 2 cannot access files of the
 other. On trying to open the other computer from my workgroop I get the
 following message:

 "
 \\<computer_name> is not accessible. You might not have permission to
 use this network resource. Contact the administrator of this server to
 find out if you have access permissions.

 Logon Failure: the user has not been granted the requested logon type
 at this computer.
 "

 Somebody Please Help

The problem and the solution are on the computer that can't be
accessed:

1. Click Start | Run, type "secpol.msc" in the box, and click OK.
2. Click Local Policies.
3. Click User Rights Assignment.
4. Click "Access this computer from the network" and make sure that
the Everyone group is included.
5. Click "Deny access to this computer from the network" and make sure
that the Everyone group is NOT included.

This problem can be caused by a malicious program called
W32.Spybot.Worm.  Update your antivirus program and run a full scan on
the computer that can't be accessed.  This web page has instructions
for removing the worm manually:

http://securityresponse.symantec.com/avcenter/venc/data/w32.spybot.worm.html