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The Sessions module in both the Shared Folders console and Computer Management console may display user names of remote users who have authenticated with the local guest account.
The field "Guest" indicates whether the user has logged on with their user credentials or with the guest account. When the Guest field is set to yes, the user has been authenticated by using the local guest user account.
Note that on Windows XP Professional computers that are not joined to a domain with simple file sharing enabled and on Windows XP Home Edition computers, all users are authenticated as guests.