SYMPTOMS
At a computer that is running Windows XP, when you attempt
to connect to another Windows XP computer, you may receive
the following error message:
No more connections can be made to this remote computer at
this time because there are already as many connections as
the computer can accept.
CAUSE
This behavior occurs if the computer reaches the maximum
number of inbound connections that the computer can host.
For Windows XP Professional, the maximum number of other
computers that are permitted to simultaneously connect
over the network is ten. This limit includes all
transports and resource sharing protocols combined. For
Windows XP Home Edition, the maximum number of other
computers that are permitted to simultaneously connect
over the network is five.
This limit is the number of simultaneous sessions from
other computers the system is permitted to host. This
limit does not apply to the use of administrative tools
that attach from a remote computer.
Note that this limitation applies only to inbound
connections to Windows XP. When you use Windows XP,
unlimited outbound connections can be established to other
systems.
http://support.microsoft.com/?scid=kb;en-us;314882
Hope This Helps!
-Saevio