I have heard that a hub could do it and it wouldn't even have to use the dialup modem. The second PC doesn't have an ethernet card. My first PC does, and I have a dsl connection. I would like to be able to access files on my first PC from my second PC.

Yes, my second PC has usb ports, but I don't believe they are usb 2.0. What are my options?

If your second PC has a USB port, there are multiple options, including a wireless USB connector.