[Samba] Remote Shares

[Robert Steinmetz AIA]

It is possible to define a samba share as share on another machine using 
\\MACHINE\share.

Can some one please describe how this process works and whether once the 
share is mounted if this represents a performance drag over a mount 
directly to the remote machine?

I am migrating data from one set of servers to another and it seemed to 
me that the simplest way to transition would be to simply edit the 
smb.conf to have all users start using the new server and later complete 
the transition of other services (logins etc) in due time.
-- 
Robert Steinmetz, AIA
Principal
Steinmetz & Associates