Either copy the files to a location that both accounts have access to, such
as Shared Documents, or adjust the file and folder permissions on the
original account's files.
XP PRO: In Windows Explorer, go to Tools, Folder Options, View and uncheck
Use Simple File Sharing. Now, when you right click on a drive, folder or
file (on an NTFS partition) and select Properties, you'll see a Security
tab. Here you can assign or deny permissions based on user name or user
group membership.
XP Home: By default, you can only make files and folders under My Documents
"private". This is done by right clicking a folder or file and selecting
Properties, Sharing. To change the permissions on other folders, you need
to boot the computer to Safe Mode and log in on the built in Administrator
account. In this mode, you'll see the Security tab in Properties, and you
can assign permissions based on user name or group membership.
How Do I Get the Security Tab in Properties - XP Home (makes the Security
tab appear outside of Safe Mode)
http://www.dougknox.com, Win XP Tips section
HOW TO: Set, View, Change, or Remove File and Folder Permissions in Windows
XP
http://support.microsoft.com/default.aspx?scid=kb;en-us;308418
HOW TO: Set, View, Change, or Remove Special Permissions for Files and
Folders
http://support.microsoft.com/default.aspx?scid=kb;EN-US;308419
HOW TO: Disable Simplified Sharing and Password-Protect a Shared Folder in
Windows XP
http://support.microsoft.com/default.aspx?scid=kb;EN-US;307874