In a peer-to-peer workgroup, you may experience a system error 71, the remote computer has reached its connection limit, when you believe that you have NOT exceeded the 10 connection limit imposed by Windows NT-based workstations (Windows NT 40, Windows 2000, Windows XP, etc....)?
You may experience this problem if you open an anonymous connection to the named pipe \PIPE\spoolss on a print 'server' or on a workstation that has a shared printer. Some applications, like Microsoft Word, do this automatically.
There are many scenarios in which these pipe connections remain open, consuming 1 of your 10 connections limit.
If you experience this problem in your Windows NT-based peer-to-peer workgroup, try setting RestrictAnonymous to 2.
NOTE: Shutdown and restart your computer for this setting to take effect.