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Use the anonymous user account on the Web server to provide anonymous access to a SharePoint site. Internet Information Services (IIS) creates and maintains the account to provide anonymous Web access on a Web server computer, not Microsoft Windows SharePoint Services. By default, IIS creates the anonymous user account, IUSR_ComputerName. When you enable anonymous access in Windows SharePoint Services, you are allowing that user account to access the Web site.
Allow anonymous access for a virtual server in Internet Information Services
To allow anonymous access for a virtual server in Internet Information Services you must be a member of the local server's Administrators group or you must have been granted privileges to administer IIS.
The Authentication Methods dialog box appears.
Note You may need to restart IIS for this change to take effect. After anonymous access is turned on for the virtual server in IIS, you can enable anonymous access for a specific top-level Web site.
Enable anonymous access for a top-level Web site