What are the LMHOSTS files ?

the LMHOSTS file can be used to support the subnets that do not have a WINS server, and to provide a backup name resolution service in case the WINS server is not available. The LMHOSTS file provides a NetBIOS name resolution method that can be used for small networks that do not use a WINS server.

The lmhosts is a local hosts file used by Microsoft Wins Clients that provides mappings of IP addresses to NT computer names (NetBIOS names). The lmhosts can also modified when unable to access or encountering difficulties with a DNS server, help prevent access to a specific domain, or redirect the computer to a different location.

Lmhost file is a local text file which map internet protocol address to Netbios name 

The Lmhosts file is a local text file which map Internet Protocol (IP) addresses to NetBIOS names and Lmhosts file is located in the %SystemRoot%\\System32\\Drivers\\Etc folder on a Windows computer.