Right...!
You need to do the following (if you dont have a router) ....
1) give each machine a temporary static IP address on the same subnet (i.e. one machine 192.168.1.2 (the PC) and the other 192.168.1.3 (the Mac), bith with a subnet mask of 255.255.255.0 ). If you're not sure how to do this, let me know...
2) join them directly ethernet to ethernet using a crossover cable (or the same cable you use for the x-box to PC transfers).
3) share a folder on your PC (right click and select 'sharing and security'). Give it a share name of whatever you like.
3) in the mac finder, select 'go' and 'connect to server
4) type in SMB://192.168.1.2 into the box that comes up and click 'connect'
5) The mac should ask you to authenticate to the PC - so type in your sername and password that you use on the PC, and the workgroup name of the PC (usually WORKGROUP by default).
6) you should get the contents of the folder appearing on your mac, and you can just copy from there. All you have to do is put the files you want into that folder and then copy them over.
This works on Mac OS X 10.3 and above, and I assume it also works on versions below this, but I've never done it...
Also, if you have a router, there's no need to give the machines static IPs, just check the ip of the PC and use that in the SMB:// bit above instead.
Give it a go - works for me
