transfer files from widows laptop to IMAC24

Follow the steps at > Move your data from a Windows PC to a Mac - Apple Support

A basic method is to copy files from the PC to an external USB HDD/SSD.

Then copy files from the external usb drive to the Mac.

Make sure the drive is formatted on the Mac and is compatible with PCs.

https://www.laptopmag.com/articles/format-drive-for-windows-and-mac