Depends on how you have implemented your network. Are all these eMacs running Mac OS X?
Back with the older Mac OSs, you could use AppleTalk to group computers into "zones" then setup permissions accordingly. Mac OS X uses TCP/IP as its network protocol, and there are many ways to create groups.
TCP/IP Networking
You could define three separate networks, all connected through a router (a device that participates in all three networks) or routers (each router being part of the same network as the other router). This will cleanly and evenly divice up your Macs. For example:
Group A: 192.168.1.1-192.168.1.20; Network Mask: 255.255.255.0
Group B: 192.168.2.1-192.168.2.20; Network Mask: 255.255.255.0
Group C: 192.168.3.1-192.168.3.20; Network Mask: 255.255.255.0
The above groups are distinctly divided into three separate networks. A computer belonging to one network will not be able to access the other network unless the router (or gateway) they are connected to permits such action. Also, the above groups, being logically divided into networks, must pass through a router that is aware of the other networks. You could setup a PC or Mac to be connected to all three networks (usually with 3 network cards), or setup a router in each network such that each router is connected to a common network. For example:
Group A: -same as above-; Router address is 192.168.1.254
Group B: -same as above-; Router address is 192.168.2.254
Group C: -same as above-; Router address is 192.168.3.254
Group D: 192.168.254.1-192.168.254.3; Network mask 255.255.255.0
The router with address 192.168.1.254 will ALSO have an address of 192.168.254.1, and 192.168.2.254 would have a second address of 192.168.254.2. The common network for each router is 192.168.254.x. Having this setup will allow each computer in any network to talk to another computer in another network.
Windows File Sharing
If you don't want to deal with networking just yet, and if your eMacs are using Windows file sharing, then the simplest way to "group" computers is to make them part of different workgroups. In Mac OS X, you set the workgroup (under the SMB service) using the Directory Access program found in the Utilities folder within Applications. Computers belonging to the same workgroup will see each other without problems.
However, this doesn't "limit" those who can access a computer. Someone who knows the workgroup name will be able to browse the list of computers in that workgroup, and may even connect and access the shares. Mac OS X makes it convenient by listing all detected workgroups in the Network directory.
So if you really want to make networks within networks, I suggest reading up on TCP/IP networking.
