Commodore once beta-tested a version of their TCP/IP software that included an
NFS server as well as client. I've also used an NFS server for WinNT called
'SOSS' that is an NFS server. I haven't tried it under Win95 yet, though.
There's also a guy on the Internet who has ported Samba, a program that
implements the LAN Manager 'smb' protocol on the Amiga. With this, you can
export an Amiga drive to any other LAN Manager MS-DOS-ish PC, like under WfW,
Win95, WinNT, etc. It requires AmiTCP, though, and is still rather rough.