I had a problem mounting a SMB share on my powerbook (OSX: 10.5.7). I could mount the share just fine using:
mount -t smbfs //user@server/share /mountpoint
When trying to connect via the finder, however, I got as far as entering my username and password but then received the following error:
The operation cannot be completed because one or more required items cannot be found. (Error code -43)
The problem was that all of the shares from the server were "hidden" (i.e. not browsable). Changing just one to browsable (did not have to be the one I wanted to mount) fixed the problem. I found this solution along with a better description of the problem at macosxhints.com

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Last Updated: June 2009