The Professional version of XP has this, but the Home version doesn't. Which version of XP are you asking about?
Going into Start > Control Panel (Classic View) > Administrative Tools >
Computer Management > System Tools, we should see:
Local Users and Groups
Performance Logs and Alerts
However, I have found that the Local Users and Groups folder is missing. Is there anyway to get this folder and put it where it belongs? I am not using any other local users than myself nor are there any groups. In the control panel under Group Accounts is shows me and listing administrator below my name and listing Guests as turned off.
Using Win XPsp3 on a generic computer