The present invention provides a system and method for performing files/folder share between IM clients. In the present invention, when a source client shares out files/folders to a particular contact person/contact person group, an access control list table is established and said particular contact person/contact person group and the files/folders shared out to him are stored in association with each other. When a target client makes a request for accessing information of share items, obtaining items and beginning to receive items, the source client will respectively consult the access control list table to determine whether the request is authorized. Only when the request is authorized, can the source client perform the requesting operations. By means of the present invention, an automatic and flexible file/folder share between IM clients can be achieved.