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Samba HowTo Guide
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NetBIOS over TCP/IP has nothing to do with NetBEUI. NetBEUI is NetBIOS over Logical Link Control (LLC). On modern networks it is highly advised to not run NetBEUI at all. Note also that there is no such thing as NetBEUI over TCP/IP the existence of such a protocol is a complete and utter misapprehension.

Samba HowTo Guide
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