The issue is rather nutty. There's a LOT of information about this (links later), but to exchange files with another IrDA enabled PC is noted in http://support.microsoft.com/default.aspx?kbid=262560 (Hint, enable it...) What you can't do with the stock tools is NETWORK. You can research all you want, but its just too twitchy for me to write in this small space.

About the IrDA handphone (cellphone?) This one drives people nuts as you'll need software to talk to the phone. Microsoft doesn't provide this. And your average cellphone vendor (hawker?) is clueless. You can find software to transfer whatever is supported with GOOGLE. I can't do this for you since no make/model was noted. Some do all this and frankly, it's a lot of work with little payback.

In closing, I have used the laptop's IrDA to Hotsync with my Palm PDA. Works, but I find a cable to be many times faster. So I now have the cable in my travel kit.

Reading links:

http://support.microsoft.com/default.aspx?kbid=262560
http://www.google.com/search?&q=%22windows+me%22+irda+use

Bob