PCs and Apple Macintosh computers use different operating systems by default. Most factory-produced PCs use Microsoft Windows, and Macs use the Mac OS X operating system, though Intel-based Macs can also run Windows natively. Windows computers use the Server Message Block protocol for file and printer sharing across Ethernet networks. Apple Macintosh computers use the Apple Filing Protocol by default for the same purpose, though they are able to communicate with Windows computers with SMB. You can transfer files from a PC to a Mac over Ethernet through the Mac's Finder interface.
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Create a shared folder on the PC. For example, right-click the desired folder, then click "Share With Specific People." Add the desired user accounts and their associated permissions to the list, then click "Share."
Determine the IP address of the Ethernet connection on the PC. Click the network icon in the lower-right corner of the screen, then click "Open network and sharing centre." Click "Change adaptor settings," then double-click the Ethernet connection. Click "Details" to view the IP address.
Click the Finder icon in the dock on the Mac.
Click the "Go" menu at the top of the screen, then click "Connect to server."
Type "smb://IP-of-windows" in the address bar. Replace "IP-of-windows" with the IP address noted previously.
Enter a username and password from the Windows computer, if prompted.
Double-click the desired shared folder and then drag and drop the files to transfer them from the PC to the Mac.