>SUBST  N:  C:\PATH
or
NET USE R: \\MACHINE\SHARE_NAME
or
Use WNetAddConnection2 - See Win32 help on this.
You can create temporary connections (better idea),
"permanent" or persistent connections, and connect
to remote printers redirecting LPT1 output to
a remote printer etc...

For a more detailed explanation, see the Win32 help
file - I wrote a component wrapper for it some time ago,
but it's on a CD somewhere. If you need it, let met know...