sambaサーバーにアクセスするユーザを作成します。

smbpasswd -a [アクセスするユーザー名]

例：
smbpasswd -a samba_user
New SMB password:
Retype new SMB password:
Added user samba_user.

以下のメッセージは、入力したパスワードがパスワードポリシーの警告になります。 基本的に無視して頂いて問題ありません。

tdbsam_open: Converting version 0 database to version 3.
account_policy_get: tdb_fetch_uint32 failed for field 1 
(min password length), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 2 
(password history), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 3 
(user must logon to change password), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 4 
(maximum password age), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 5 
(minimum password age), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 6 
(lockout duration), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 7 
(reset count minutes), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 8 
(bad lockout attempt), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 9 
(disconnect time), returning 0
account_policy_get: tdb_fetch_uint32 failed for field 10 
(refuse machine password change), returning 0

全ユーザーでアクセスする共有ディレクトリを作成します。

mkdir /share
chown nobody:nobody /share