emerge samba

cd /etc/samba
mkdir private

#setup a root passwd

smbpasswd
smbpasswd -a root
smbpasswd -U root

#"a" adds the root user (or any other user)
#"U" makes the root user remote (or any other user)

wget gentoo.rserve.biz/smb.conf

/etc/init.d/samba start
rc-update add samba default