file sharing does not work that way. sharing within a local network is different than a wide network. to share files over the internet it would be better to setup an ftp server or http server. it would be even better if you could burn the data to cd or dvd and send to him by snail mail. actually snail mail may be faster than your dialup. you can oly upload at half your download speed with dialup i think, super slow.
The point here that I don't want to connect to the internet !!
my machine will be stand alone . & if any one want my file he will call my home phone # (by his computer he will make a dail up connection direct to my computer)
the best way to accomplish this is possibly (VPN) virtual private network which is a feature of winxP. use help & support to learn more info. also you could use remote control software like pcAnywhere or RADmin. pcAnywhere is easy to set up and version 10.5 cost $10. another way is setting up FTP server with bulletFTP or servU FTP.
all of which require an internet connection . when your friend connects to your machine it will be encrypted and secure. there is no other way to share files remotely without an internet connection that i know of.