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User2sid and Sid2user are two small utilities for Windows NT, created by Evgenii Rudny, that allow the administrator to query the SAM to find out a SID value for a given account name and vice versa. User2sid.exe can retrieve a SID from the SAM (Security Accounts Manager) from the local or a remote machine and Sid2user.exe can then be used to retrieve the names of all the user accounts and more. These utilities do not exploit a bug but call the functions; LookupAccountName and LookupAccountSid respectively. These tools can be called against a remote machine without providing logon credentials except those needed for a null session connection. These tools rely on the ability to create a null session in order to work.

Source: http://www.windowsecurity.com/whitepapers/Windows-Enumeration-USER2SID-SID2USER.html
Download: http://securityoverride.com/infusions/pro_download_panel/download.php?did=24