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IPC$ is a special, hidden systemwide share for InterProcess Communication, thus called IPC. Application communications fall into the area of IPC, and include Remote Procedure Calls made by NetBIOS, Named Pipes, Windows Sockets, and more. The dollar sign following the share name signifies a hidden share, which means that users will not be able to see those shares when they are browsing the network. Essentially, hidden shares ease administration and aid in system-service delivery.
Hidden system shares are created when NT starts, so even if you delete them, they will return when you restart the server. The share will also reappear when you stop and restart the server service. Only those with administrative rights can assess hidden system shares. There is nothing to configuring the IPC$ share because it is part of the NT system and it needs to be left alone and running.