Background

Windows Server 2003 domain
Windows XP SP3 clients

Problem

Domain administrator is trying to access remote computer’s file system via UNC administrative share e.g \\computer01\c$
Operation fails with error:
\\computer01\c$ not accessible you might not have permission to use this network resource. Contact the administrator of this server to find out if you have access permissions.
Logon failure: The target account name is incorrect

Solution

This issue is often caused by an incorrect DNS entry for the client computer on the DNS server. Sometimes it happens after computer is assigned a static IP address and DNS server still have a record for the old IP. Try accessing computer using its IP address. e.g. \\192.168.1.105\c$. If this works update computer’s DNS record on your DNS server. Ensure that DNS server is functioning properly.