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update for 11.10 and 12.04 – January 10, 2012
Using CUPS only. Some notes:
cups server web admin interface on port 631. example: https://192.168.0.97:631/
uses system username/pwd
set up printer using this interface, enable sharing when given option
then on client:
Printers > Add > Find Network Printer > enter I.P. address
it found:
ipp://192.168.0.97:631/printers/HP_OfficeJet_T_Series_LPT_1
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for 8.10 2 steps:
Share the Printer
On the Computer connected to Printer:
1. Open your printer on System > Admin > Printing. Right-click printer and select Share.
2. select Server > Publish shared printers connected to this system
(You may want to select allow printing from the Internet.)
On the other Linux computer to connect to shared printer
1. System > Admin > Printing. Then select Server > Settings > Show Printers shared by other systems.
No Samba required!
And to connect Ubuntu printer server to Windows (print from a Windows computer to a printer connected to Ubuntu) see this howto at https://help.ubuntu.com/community/NetworkPrintingFromWinXP

Thanks A lot your article, it help me to solve my problem printer today at office…
succes for you guys..
ki Hattan
Surabaya Indonesia