Yes. Thursby  has a CIFS Client/Server called DAVE.  They test it against Windows 95, Windows NT /200x/XP and Samba for compatibility issues. At the time of this writing, DAVE was at version 4.1. Please refer to Thursby's Web site for more information regarding this product.
Alternatives ” There are two free implementations of AppleTalk for several kinds of UNIX machines and several more commercial ones. These products allow you to run file services and print services natively to Macintosh users, with no additional support required on the Macintosh. The two free implementations are Netatalk,  and CAP.  What Samba offers MS Windows users, these packages offer to Macs. For more info on these packages, Samba, and Linux (and other UNIX-based systems), see http://www.eats.com/linux_mac_win.html.
Newer versions of the Macintosh (Mac OS X) include Samba.