Question : What is IPC$

What is IPC$ folder in Windows 98/ME? I have one serious problem in our office network. It is a peer-to-peer network with Windows 98, ME and XP systems. While shutting down my computer, sometimes, it pops up a message saying somebody is using shared files in this system and asks confirmation for closing them. When I opened NetWatcher to see who are all using which folders, I found that one or two users connected and in Open Files column it is 0. In 'Shared folders connected to and files opened' pane it shows IPC$. When I probe them they said that they did not use any shared folder of my system. Why NetWatcher shows their name as connected users and what IPC$ folder.

Answer : What is IPC$

this "users" could be a local service of your pc this must not be a human person.
no log files are not available for this

mero