My Setup: Windows XP SP3 using Cygwin. $ ln --version ln (GNU coreutils) 8.15 Gepackt von Cygwin (8.15-1) The links look like this: $ ll src lrwxrwxrwx 1 user Kein 6 2. Dez 06:14 src -> ../src/ Linux Mint KDE using samba 3.6.3-2ubuntu2 $ smbmount -V mount.cifs version: 5.1 after mounting and coping the files from windows to linux the links are regular files. using cat on these files shows the content, something like !<symlink> and the path pointing to. btw, I never saw windows correctly recognizing the cygwin links. No idea why. I realized this behavior for directory links only, I am not sure about file links. I did not try hard links. Should I? thanks