For Utility project, the solution is
1. In SampleUtility project, export the project into a jar, e.g., SampleUtility.jar
2. In SampleEAR project, create a lib folder under EarContent folder, and then copy SampleUtility.jar into lib folder
3. In SampleEJB project, add SampleUtility.jar as external JARs in Libraries tab of java build path panel
With above changes, the SampleEAR project can be published successfully in eclipse.

Best regards,

Han Hong Fang (Janet)
hanhongfang AT