...the other account is a "limited" user and as such, the correct permissions need to be given by the admin so the limited user can access the files..
On the other hand, if the files open just fine from the first users AND if the second user IS an administrator, then you might check out the link below for TAKING OWNERSHIP of those files.
Hope this helps.
It doesn't let me access anything, files, exes or anything.
I tried reloading the OS and it didn't help, i've got windows xp media center 2005 Service pack 3 and i don't know if this means anything but