First of all don't shout, it is considered rude to use all caps.
Check this registry key:-
HKLM\Software\Microsoft\Windows NT\Current Version\Winlogon
Make sure userinit is pointing to c:\windows\system32\userinit.exe
Then
Press Control+Alt+Delete keys, (The dialog box for Windows Task Manager
opens)
Select the File menu, then New Task (Run), (The dialog box for Create New
Task opens)
Type in "Explorer" (without the quotes)
Press OK button.
Hopefully Windows Explorer restarts with the Taskbar and Start button.
http://support.microsoft.com/default.aspx?scid=kb;en-us;318027
Taskbar Is Missing When You Log On to Windows
Note you can save the registry key first by:
On the File menu, click Export.
In the File name box, type SaveKey, and then click Save.
Or create a system restore point prior to editing.
Note: If the registry key is not there, you can simply create one by going
edit > new.
http://support.microsoft.com/default.aspx?scid=kb;EN-US;322756
HOW TO: Back Up, Edit, and Restore the Registry in Windows XP
Disclaimer: Modifying the registry can cause serious problems that may
require you to reinstall your operating system. Use the information provided
at your own risk.
