in reply to arp and mac addresses
If the data is confidential, you not only need to authenticate the peers, but to encrypt the data too. The first that comes to my mind is Net::SSH. Oh, and beware that although you could use ARP addresses, they can be spoofed too. If you stick with samba, you'll have to live with the fact that the confidential data go unencrypted through the wire.
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David Serrano
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