NFS allows files to be shared over a network between systems. To set up NFS, install the NFS server on the host system and NFS client on other systems. Configure NFS exports on the host to share directories, and create mount points on clients to access the shared directories remotely as if they were local. Access and ownership are tested by writing files to the shared directories. The shares can be automatically mounted on clients at boot by adding them to /etc/fstab.