For Windows Networking to function, do the users have to Administrators?

I normally setup my computers so that most of the time I am a limited user - this provides great protection from viruses / spyware etc.
When I need to install programs I either switch to an Administrator account or Run As an Administrator.

But I've now found that if I want to access files on another computer using Windows Networking it only works if the accounts on both computers are Administrators.
I'm using Windows XP Home. Is there some configuration of permissions that would enable a Limited User to access the files on other computer?

Many thanks for any suggestions,