Link targets are typically shared folders or folders within shared folders. Link targets can be served by any network file system that is accessible by a UNC path, such as Server Message Block (SMB), NetWare Core Protocol (NCP) for NetWare, or Network File System (NFS) for UNIX. (The client computers must have the appropriate redirector installed to access link targets.) The UNC path can lead to shared folders in any workgroup, shared folders within the same domain as the namespace, shared folders in trusted domains, and shared folders in trusted forests.from: https://technet.microsoft.com/pt-pt/library/cc782417%28v=ws.10%29.aspx?f=255&MSPPError=-2147217396#w2k3tr_dfs_how_sdzq
Shared folders that are specified as link targets have no special settings that indicate that they are part of a DFS namespace. All existing shared folder permissions and NTFS permissions on the shared folder still apply when users access the shared folder through the namespace.
A link target can also be a DFS path in another namespace. For example, the Software link in \\Contoso.com\Public\Softw
are might have a link target of \\Software\Public, which is a root within a stand-alone namespace. When using DFS paths as link targets, it is important to ensure that client failover works correctly. For more information, see “Linking to Different DFS Namespaces” later in this section.