Hosts File
The host file is located in the %SystemRoot%\System32\Drivers\Etc directory as Hosts with no file extension on both Windows NT and Windows 2000 machines. The Hosts file is primarily used to resolve host names (Computer
Names) to an IP address.

LmHosts File
The LmHosts file is located in the %SystemRoot%\System32\Drivers\Etc directory as LmHost.Sam on both Windows NT and Windows 2000 machines as well. The LmHosts files are primarily used to resolve NetBios names to IP
addresses.