If you're using Mail and you receive a email messages that contain a Windows-style UNC path (\\server\name\share), you can just click on it and Mail will convert it to something the Finder understands, i.e. smb://server/name/share
[robg adds: This only seems to work in 10.6; what is a clickable link in Mail on my 10.6 system just shows up as text in Mail on my 10.5 system.]
Mac OS X Hints
http://hints.macworld.com/article.php?story=20090924084052930