How do I access an SMB Share being hosted on a Mac running OS X?
This should be all you need to create an SMB share point:  

root@host:~# sharing -a /path/directory  


It will also be available via AFP &amp; FTP by default.  



Alternatively, you can specify SMB only instead, like so:

root@host:~# sharing -a /path/directory -s 010




Check for success by listing all share point records:

root@host:~# sharing -l  


It should now be discoverable &amp; accessible to your local network.