if ne 1 out there knows please email me the answer asap at virusencounter@msn.com my name is shawn i had an account on my pc and deleted it and made new account but i noticed my 160 gig hard drive is low on space and i started to delete old stuff but all the files from my previous account cant be accesed it gives me acces denied error and cant delete them or nothing im runnin windows xp service pack 2 pease any1.......

did you try start> my computer> C: >documents and settings >*deleted username* and deleting everything in there?

See if this helps:

How to take ownership of a file or folder in Windows XP

http://support.microsoft.com/kb/308421