In addition, since you didn't give us the information, if you don't have Service Pack 3 and all the Windows Updates installed, please do so.. Some of those updates help with shutdown issues.
Next, please click on the link below and follow the steps to eliminate any unnecessary startup programs and services plus clean out any junk on the machine. A variety of programs running in the background can cause such issues.. Roxio, Nero's InCD, McAfee's "scan floppy on shutdown" setting, and a few others come to mind. The fewer programs running in the background, the fewer your computer needs to close at shutdown.
Hope this helps.
I have an older computer running XP Home that will not shutdown
from the desktop regardless of the option I select from
Shutdown Menu but it will go to the Logon Screen as if I had
selected Log Off > Switch User because I see I am shown as
I select Turn Off Computer and the Shutdown menu is shown and
all selections work but if I select Reset or Turn Off I get a
warning about other persons are logged and this may cause data
loss. I click OK and it Restarts or Turns off.
Motherboard: EGS 741GX-M
CPU: AMD Athlon XP 2400+ (clock 1200)
RAM: 1 GB
HDD: 40 GB, 2 Partitions, C: 31.25 GB, D: 7.1 GB
DVD: LITE-ON DVD-RW
Video: NVIDA GeForce FX5200, 128 MB, this is not the on board
Thanks in advance for suggestions.