Do not try this, or u will screw up both the computers. The reason is that, USB port has 4 pins,
1. +5V
2. Data In
3. Data Out
4. GND
When u connect the pins to receivers USB port, there will be conflict in his port's +5V and ur port's +5V. This may lead to seriout damage to Motherboard.
U may try to just connect data out pin of ur port to data in of other pc's port and his data out to urs. U will need to write a program to transmit some raw bits, maybe some simple protocol.
Instead, u can connect 2 PCs safely w/o ethernet card using parallel port, even win98 supports it, and has an utility called Direct Cable Connection.