[Samba] ipfilter rules for samba

[Norbert Beckers]

I'm going to ask a question that has been asked
before, but I couldn't find it in the archive.
So here it comes:

Which ports need to be open in the firewall to let
Samba function properly?
I want to get a tight (read sercure)as possible rule
set for this?
I already found out that port 137-139 tcp/udp need be
open, because these are used by a number of netbios
services.

Norbert Beckers, NL