Samba performance Issues v/s NT

[Nohez]

Hi,
	We are doing benchmarking for samba-2.0.0beta2 on Red Hat Linux 5.0
and have noticed the following differences when compared to NT 4.0.

A typical query to Samba is faster than NT when there is only one user
accessing the share. But when the no. of users is increased to two,
NT performs better than samba. Time taken by Samba is 2 times than that of NT
when there are 2 users. We have not tested for more than 2 users.
This behaviour of samba has been noticed only for large file transfers.

The machine configuration of NT and samba running on Linux are:

	NT 4.0            Linux (Redhat 5 Kernel 2.0.32)
        --                -----
        PII - 233Mhz      PII - 300Mhz
        64MB Ram          64Mb Ram
        SCSI harddisk     SCSI harddisk
        Intel 10/100      Intel 10/100

As U can see Linux has got a faster processor than NT. Then why does
it take longer using samba ? Is it a linux problem ? The shares on both 
the Operating system is read only and hence there is no problem of file 
locking.  We have put locking = no in smb.conf. We checked smbstatus and 
found DenyMode to be DENY_DOS for the files accessed.

Can anyone tell us what's going wrong ?