Samba allows Linux servers to communicate with Windows machines using the SMB protocol. It lets Linux systems act as file and print servers for Windows clients on a network. Samba consists of client and server components that allow Linux machines to access Windows shares and Windows machines to access shared resources on Linux servers. The Samba configuration file smb.conf is used to define global parameters and shares. Windows machines can then browse and connect to the shared folders and printers using the SMB protocol.