The ownership of new files and directories is normally governed by effective uid of the connected user. This option allows the Samba administrator to specify that the ownership for new files and directories should be controlled by the ownership of the parent directory. Valid options are: no - Both the Windows (SID) owner and the UNIX (uid) owner of the file are governed by the identity of the user that created the file. windows and unix - The Windows (SID) owner and the UNIX (uid) owner of new files and directories are set to the respective owner of the parent directory. yes - a synonym for windows and unix. unix only - Only the UNIX owner is set to the UNIX owner of the parent directory. Common scenarios where this behavior is useful is in implementing drop-boxes, where users can create and edit files but not delete them and ensuring that newly created files in a user's roaming profile directory are actually owned by the user. The unix only option effectively breaks the tie between the Windows owner of a file and the UNIX owner. As a logical consequence, in this mode, setting the Windows owner of a file does not modify the UNIX owner. Using this mode should typically be combined with a backing store that can emulate the full NT ACL model without affecting the POSIX permissions, such as the acl_xattr VFS module, coupled with yes. This can be used to emulate folder quotas, when files are exposed only via SMB (without UNIX extensions). The UNIX owner of a directory is locally set and inherited by all subdirectories and files, and they all consume the same quota. inherit permissions no