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The simplest method is to establish serial connection between them. You need a null modem cable only and serial (or called COM) port on both PC. Nothing more.. And necessary software. Ready made or written by yourself.
If you write more details (why do you need connect them?), I can help you more.
u can connect them with network card.first add a network interface to them and use a cross cable to lconnect them.its speed is very good than other ports.but u should set an IP address to them and workgroup.if u dont know how to make a cross cable refer search in internet.