--Null sessions require access to TCP 139 and/ or TCP 445 ports.
--You could also disable SMB services entirely on individual hosts by unbinding WINS Client TCP/IP from the interface.
--Edit the registry to restrict the anonymous user.
     -----Open regedt32, navigate to            HKLM\SYSTEM\CurrentControlSet\LSA
     -----Choose edit | add value
          value name: ResticAnonymous
          Data Type: REG WORD
          Value: 2
 "HKLM" refers to the hive "HKEY_LOCAL_MACHINE". If  this is set to "1" anonymous connections are restricted. However, an  anonymous user can still connect to the IPC$ share, though he is  restricted as to which information is obtainable through that  connection. A value of "1" restricts anonymous users from enumerating  SAM accounts and shares. A Value of "2", added in Windows 2000,  restricts all anonymous access unless clearly granted. Therefore, the  first registry key to check would be:
HKLM\System\CurrentControlSet\Control\Lsa\RestrictAnonymous
The other keys to inspect are:
HKLM\SYSTEM\CurrentControlSet\Services\LanmanServer\Parameters \NullSessionShares
and HKLM\SYSTEM\CurrentControlSet\Services\LanmanServer\Parameters\NullSessionPipes
These are MULTI_SZ (multi-line string) registry  parameters that list the shares and pipes, respectively, that are open  to null sessions. These keys should be verified so that no unwarranted  shares or pipes are open. Moreover, those open should be secured such  that only 'SYSTEM' or "Administrators' have access to modifying these  keys.
In Windows 2000, the domain security policy lays down  the protection measures for the domain controller. On systems that are  not domain controllers, the 'Local Security Policy' must be configured  to restrict anonymous connections. The value "No access without explicit  anonymous permission" is the most secure and the equivalent of 2 in the  registry value of the key  HKLM\System\CurrentControlSet\Control\Lsa\RestrictAnonymous discussed  above.
Another step that is advisable is to disallow remote  access completely except for specific accounts and groups. It would be  prudent to block NetBIOS ports on the firewall or border router to  increase network security. Blocking the following ports will prevent  against Null Sessions (as well as other attacks that use NetBIOS)
135 TCP DCE/RPC Portmapper
137 TCP/UDP NetBIOS Name Service
138 TCP/UDP NetBIOS Datagram Service
139 TCP NetBIOS Session Service
445 TCP Microsoft-DS (Windows 2000 CIFS/SMB)
A best practice that comes in handy is to stop all services that are not otherwise required for the functioning of the system.
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