www.sysinternals.com has purchased Somarsoft's commerical utilities and are making some of them available as freeware on an asis basis. Currently available is utility DumpAcl which is a must have for NT administrators. With it you can use it as a basis for a report for resource owners re: who has access to whatever resources. Useful to Windows NT admin.

It dumps the permissions (DACLs) and audit settings (SACLs) for the file system, registry, printers and shares in a concise, readable listbox format, so that holes in system security are readily apparent. DumpAcl also dumps user, group and replication information.

If all you need is a list of the server shares and which accounts have access, you can use srvcheck which was released as part of Windows NT Resource Kit Supplement 4. It seems to list only non-hidden shares.