Internet Connection Sharring

Ok I have dsl, and I also have a modem on my computer I am running windows ME because my computer is dumb and if I put windows 2k on there it will mess up. So How do I let my friend call my modem and i can become there isp. I have looked everywhere, and it is saying use a local area network. How do I do it by useing my modem, and haveing my friend call it then they go though my computer and out the network card, and to the dsl? Can someone please help me, or walk me though it, step by step or just point me in the right direction.

Take a look at some software called "Solid Share" - try searching zdnet.com. It works great for me, but I have two network cards - no modem. I think it will work. They have a 30 free trial, so you can make sure it'll do the trick for you before you buy it - I think it's only $30 anyway.