Samba client version 2.0.0 beta 4 has been released (1/13/2011), based on Samba 3.0.37; the latest version can be found via FTP.
This is a plugin for the NetDrive Filesystem (or EVFS), which allows
you to mount SMB or CIFS shares on OS/2 without the need of NetBIOS (IBM
LAN Manager or IBM Peer). There are also some command line utilities,
at version 1.0.5 (6/8/2010).
Source: OS/2 Warp News and Rumors