creating a simple network

I have two PC's at my home one with a intel celeron processor(gigabyye motherboard) & other with pentium 4 processor(Mercury motherboard)
both having a physical memory of 128MB, I want to make a simple point to point network for files & resource sharing( including devices) using these two PC's.
Can anyone tell me what are the requirements & do i must need NIC card for building the N/W. what are the external accessories required?

Please Help!!!!