Is there a way to only share folders with certain computers on the network?

I'm wondering if there's a way to share certain resources over a network to specific computers only. Wired and wireless, without a domain controller.
 

My Computer

System One

  • Operating System
    fdgdfgd

My Computer

System One

  • Manufacturer/Model
    Dell XPS420
    Memory
    6 gig
    Graphics Card(s)
    ATI Radeon HD3650 256 MB
    Sound Card
    Intergrated 7.1 Channel Audio
    Monitor(s) Displays
    Dell SP2009W 20 inch Flat Panel w Webcam
    Hard Drives
    640 gb
    Cooling
    Fan
    Keyboard
    Dell USB
    Mouse
    Dell USB 4 button optical
    Other Info
    DSL provided by ATT

Nope, not what I'm looking for. I've been over these tutorials scouring the forums for any scenarios that match mine. Thanks for your time though.
I know how to allow or deny users and such.
What I'd like to do is share a folder with two computers on the network. There are numerous computers on the network, but only these two need access, the rest NEED to be restricted access from this folder.
 

My Computer

System One

  • Operating System
    fdgdfgd
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