You'll need a Windows Vista computer connected to the Internet and another network adapter, client computers that are TCP-IP enabled and capable of an Internet connection, a network adapter for each computer, and a modem for the entire network.
You can also optionally allow other network users to use services running on your network, such as a mail or web server, under the Settings option.
Once ICS is enabled, you can set up an ad hoc wireless network or use newer Wi-Fi direct technology so the other devices can connect directly to your host computer for internet access.
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Clients that connect to the host computer should have their network adapters set to get their IP address automatically (look in the network adapter properties, under TCP/IPv4 or TCP/IPv6 and click Obtain an IP address automatically).
If you create a VPN connection from your host computer to a corporate network, all of the computers on your local network would be able to access the corporate network if you use ICS.
If you share your Internet connection over an ad-hoc network, ICS will be disabled if you disconnect from the ad hoc network, create a new ad hoc network, or log off from the host computer.