If you receive the subject error message when attempting to gain access to resources on a remote computer and:

1. You have an account on the remote computer.

2. Your passwords differ between the two computers.

3. You are running Service Pack 4 (SP4).

4. The remote computer has SP3 or greater.

5. You implemented SMB signing, for heightend security.

Then

equalize the passwords between the two computers or turn off SMB signing.