Sorry, I was not clear. I want to file-share between the two computers, mostly be able to pull files from the iMac on the SE/30, but alternatively, if I could "push" files from the iMac onto the SE/30 that would work too.

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IIRC, the versions of AppleTalk between System 7.x and OS X are too different and no longer compatible. So AT sharing is out. Both could share with an intermediate AT version, such as the one that came with OS 9 though.

Get an ftp/web client on the SE/30, enable the appropriate server on the iMac, and fetch files that way. I can't remember if there is another filesharing protocol supported under System 7 or not. Maybe with a 3rd party app...