As a systems administrator, you've probably had users complain that they can't access certain folders they see in Windows® Explorer. The cause is often simple: the user doesn't have permission to open those resources. That's probably as it should be, but the result is often a frustrated user.
This is a problem that shouldn't exist—you should be able to hide shares the user doesn't have permission to access. Since the release of an add-in called Access-Based Enumeration (ABE) for Windows Server® 2003 (SP1), you can do just that.
It's not new, I'm just sorry I didn't find about it sooner.
Download : Microsoft.com/Downloads
Source : TechNet Magazine Utility Spotlight