I found the answer:
its do to the enhaced security of 2008... I bet if the resource was in the domain, there would be no problem...
try
NET USE L: \\ServerABC\MyShare ThePassword /USER:servername\TheUser
or
NET USE L: \\ServerABC\MyShare ThePassword /USER:IPADDRESS\TheUser
NET USE L: \\ServerABC\MyShare ThePassword /USER:xx.xx.xx.xx\TheUser