With two computers no, you can set up share folders and then map them to drive letters using the same letter (say E

on both computer then on both computers it would look like it was the same drive. But both computers need to be on at the same time and it matters which one you switch on first.
If however what you really mean is so that the two computers are independant of each other then the only way is to have three devices. It used to be that the shared device needed to be a computer server but these days you can get stand alone network drives. You will also need a network hub (switch) though.
Roger