Network two computers

I'm pretty much computer retarded, so be gentle. Is there a way that I can network a Dell PC with a Mac g4? Here are my needs. The PC is connetcted to the web, while the Mac is not(a media 100 is on this mac, and I don't wish to risk any virus). However, I fine a need to download things like wav files, pict files, and software upgrades, and import them into my Mac g4. What steps should I take? How would you go about this? Does it involve opening up the computers?
Thanks for your help.