Compaq N2400 - TaskSmart - 1 GB RAM Administration Manual page 150

Windows File System Administration 3-89
The child folder can be accessed by selecting the parent folder on an NFS
client and navigating to the child folder. If strict cross-platform
compatibility is an administration goal, CIFS must be managed in the same
way. Do not share a folder through CIFS if the parent folder is already
shared.
One exception to this rule applies to administrative shares. Unless the
entire drive at the drive-letter level is intended for export through NFS, the
administrative shares can stay in place. However, if an entire drive is
intended for export through NFS, the administrative share, "F$" for
example, must be replaced with a CIFS share name that corresponds to the
name of the NFS export. Thus, if the F:\ drive is exported through NFS as
/FDrive, the administrative CIFS share F$ must be changed to a standard
CIFS share named FDrive.