Talk:Smbclient notes
cifs and samba
SAMBA was originally SMB Server - but the name had to be changed due to SMB Server being an actual product. SMB was the predecessor to CIFS. SMB "server message block" and CIFS "common internet file system" are protocols. Samba implements CIFS network protocol. This is what allows Samba to communicate with (newer) MS Windows systems. Typically you will see it referred to SMB/CIFS. However, CIFS is the extension of the SMB protocol so if someone is sharing out SMB via Samba to a legacy system still using NetBIOS it will typically connect to the Samba server via port 137, 138, 139 and CIFS is strictly port 445.
So to answer your question directly Samba provides CIFS file shares. The time when you might use SMB over CIFS is if you are providing access to Windows 2K systems or earlier or you just want to connect to port 139 instead of 445.
source: http://unix.stackexchange.com/questions/34742/cifs-vs-samba-what-are-the-differences