Вот, собственно, мой конфиг:

[global]

    client code page = 866
    character set=koi8-r
    workgroup = NKL2
    netbios name = FailServer
    server string = Samba FAIL Server
    hosts allow = 192.168.220. 127.0.0.1
    log file = /var/log/samba/%m.log
    max log size = 0
    socket options = IPTOS_LOWDELAY TCP_NODELAY
    security = user
    encrypt passwords = yes
    smb passwd file = /etc/samba/smbpasswd
    os level = 64
    domain master = Yes
    local master = Yes
    preferred master = Yes
    dns proxy = No
    wins support = Yes
    domain logons = yes
    guest ok = no
    logon path = \\%N\profiles\%u
    logon drive = H:
    logon home = \\homeserver\%u
    logon script = logon.cmd

[netlogon]
    comment = Samba Network Logon Service
    path = /home/netlogon
    guest ok = yes
    read only = yes
    writable = no
    share modes = no
    browseable = no

#============================ Share Definitions ==============================
[homes]
    comment = Home Directories
    path = /clients
    browseable = no
    read only = no
    create mode = 0770
    directory mode = 0770

[printers]
    comment = All Printers
    path = /var/spool/samba
    printable = Yes
    use client driver = yes
    public = yes

[ALL]
    comment = Files All
    path = /clients/ALL
    public = yes
    writeable = yes
    printable = no
    write list = @user
    create mode = 0770
    directory mode = 0770

[buhgalteria]
    comment = Files Buhg
    path = /clients/buhgalteria
    public = no
    writeable = no
    browseable = no
    valid users = @buhg
    printable = no

[irina]
    comment = Files Irina
    path = /clients/irina
    admin users = irina
    public = no
    writeable = no
    browseable = no
    valid users = irina
    printable = no
    guest ok = yes
    create mask = 0770
    force create mode = 0770
    security mask = 0770
    write list = irina

Проблема в следующем, там где прописана строка browseable = no, valid users = ... (т.е. пользователь или группа), которая является хозяином/владельцем каталога/файла так же не видит каталог/файл.