Question : Unable to access machines in different subnets

If I ping the machines(using both IP address and the machine name) in a different subnet, I'm getting a reply. But, I am not able to view or connect to the shares of second subnet machine. Even if I try to find the computer, I am not able to see the computer.

Answer : Unable to access machines in different subnets

What I would suggest for this is either:
use only 1 WINS server, and have everyone use it
 or
add static entries into the lmhosts file for the remote machines that need to see each other

Either of these solutions should give you the name resolution to allow NetBIOS over IP connections between the servers.

The routers may have access-lists or some kind of filtering at the protocol level - can you verify the router config will allow NetBIOS ports through?

JP