What is a File Share?
A file share is a folder that has been configured so that it can be accessed over a network.
In Windows Server 2008, to configure a file share, install the File Service server role. The File Service server role automatically configures Windows Firewall to allow file sharing.
Windows Server 2008 has a new tool called Share and Storage Management that is used to create and configure file shares. To do this, you can also use the Computer Management tool that is available in previous versions of Windows Server and the command line tool, Net use.