http://samba.netlabs.org/
Also available is 3.0.9 beta 12 of a client plugin for the NetDrive Filesystem, which supports 64-bit file I/O with NDFS 3.0 or higher. It allows you to mount SMB or CIFS shares on OS/2 without the need of NetBIOS (IBM LAN Manager or IBM Peer). Samba is freely available under the GNU General Public License; you can download the full OS/2 source code from NetLabs CVS.
Bugs should be reported on XTracker.
http://xtracker.netlabs.org/index.php?project=22
You can see information about sponsoring NetLabs.
http://about.netlabs.org/?detailcontentregions_id=3
You can find the latest build on NetLabs FTP.
ftp://ftp.netlabs.org/pub/samba/
Source: OS/2 Warp News and Rumors