Hidden folders in windows sbs 2003

When you make a folder in a network share hidden, can the user that has permissions to that folder still see it?  I want to have only the users that have permissions to see it and it be hidden to everyone else.
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for that purpose you can try to use hidden shares (shares with $ sign in the end of the name like hiddenshare$)
it will not be visible from explorer. only permitted users can access it by referencing it directly.
for the folder you can just say "hidden" and this option has no connection to permissions
TG TranIT guyCommented:
You best bet is to create 2 shares, one for hidden files and one not.  The way you described "hidden" - can be revealed by changing explorer settings by users who have right to that directory
Windows Server 2003 Access-based Enumeration

"ABE filters shared folders visible to a user based on that individual user's access rights, preventing the display of folders or other shared resources that the user does not have rights to access. ABE can be accessed via graphical user interface (GUI), command-line executable tool, and a robust advanced programming interface (API)."

http://download.microsoft.com/download/4/9/8/498EEEEF-97B0-450E-8E56-26105D4B092 E/Accessbasedenum.doc

Windows Server 2003 Access-based Enumeration

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