Bottom line is that the EFS private key used to decrypt files is stored in the
profile folder of the user and recovery agent for the computer [built in
administrator account by default]. If you formatted your hard drive and wiped out
your old operating system totally, and did not backup your EFS private keys or user
profiles from a time after files were encrypted then those files will not be able to
be recovered. Such is the nature of protecting files with encryption.
If you backed up your EFS private key or recovery agent EFS private key to a .pfx
file for times like this then you should be able to recover your files by logging on
as the user and importing your saved .pfx file.
If you did not save/export your EFS private key, but you have a copy of your original
user/recovery agent profile either still on the hard drive [did not format] or in a
recent backup and know the password for that user account you might be able to
recover your EFS files with the help of Microsoft support or a third party tool.
Good luck. --- Steve
http://www.elcomsoft.com/aefsdr.html
http://support.microsoft.com/default.aspx?scid=kb;EN-US;242296
http://support.microsoft.com/default.aspx?scid=kb;EN-US;223316 -- for future
reference