We need more info. You haven't told us what you did, or didn't do, nor at what stage the connection process is failing.
But some starters:
- ideally, buy a small hub or switch and two normal ("straight") ethernet cables. This is more reliable than the next solution
-use a crossover cable. Works, but on OS 9 it can be tricky to get the timing right, since neither Mac is being told to actually create a link. (A hub/switch will always link up.)
tooki