Setting Up mIRC For Downloading Accessing File Servers TDCC & XDCC
Firstly you need to set up your irc client to accept sends
To do this you need to go into File -> Options -> DCC and set up as shown:

Where it says "Resume" in the image above you could also choose ask if you want to be on the safe side.
Resume: This means that if you've downloaded a file and then your sent a file of the exact same name it will try to carry downloadiong from the point that the original left off, for example you have a file called movie.avi of 6MB and someone sends a movie.avi that's 10MB it will try to continue the download from 6MB. This option is used for resume downloads that failed from disconnection
Ask: This gives you the option whether to rename the file, overwrite the previous file or resume.
Next you need to go into File -> Options -> DCC -> Folders
You will see something like this:

You can set DCC ignore to any of the following:
-> Ignore all except: If you select this option, make sure the types of files you want to download are in the second drop-down box
-> Ignore only: For this option you need to make sure that the file types you want are not in the second drop-down box
-> Disabled: Your client will accept any file types that are sent to you
Also disable the "Turn ignore back on in.." box.
Setting Up mIRC For Downloading Accessing File Servers TDCC & XDCC