Step:1 At first you need a crossover network cable. If you need to make one, and have the ends and cable, use the Gigabit T568B crossover pinout below for maximum speed and compatibility. You can find tutorial on exactly how to make the cable if you've never made one before.
(Click for a larger view)
Step:2 In Windows XP, Windows Vista or Windows 7 on PC number 1, click "Start", then type "NCPA.CPL" in the search box and hit enter. Right-click "Local Area Connection", then left-click the "Properties" button. In the "This connection uses..." box, click "Internet Protocol Version 4 (TCP/IPv4)" then click the "Properties" button.
Step:4 Repeat steps 2 and 3 on PC number 2, except use 198.162.001.002 for the IP address on the TCP/IPv4 properties page.
That's it! Each PC should now be able to see the other by using the "Network" menu from the Start menu in Windows 7 or Windows Vista, "My Network Places" in Windows XP, or by connecting by using the in-game browse for your favorite multi-player local LAN-based game.If you have any question then ask freely.