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VID 28023
Severity 30
Port 139
Protocol TCP
Class SMB
Detailed Description The Windows system allows remote users to enumerate all the user accounts using the Domain SID. Windows systems basically provide WIN32 functions, LookupAccountName and LookupAccountSid. These functions via a null session connection allow ordinary users to retrieve the names of all the user accounts including a built-in administrator name, which MS recommends us to rename from administrator to something else.

* References:
http://support.microsoft.com/default.aspx?scid=kb;[LN];143474
http://support.microsoft.com/default.aspx?scid=kb;[LN];246261
http://www.iss.net/security_center/static/171.php
Recommendation The "restrict anonymous" solution provided by Microsoft doesn't help here. Filter incoming connections to port 139.
Related URL (CVE)
Related URL (SecurityFocus)
Related URL (ISS)