To take ownership of a folder, follow these steps:
1.Right-click the folder that you want to take ownership of, and then click
Properties.
2.Click the
Security tab, and then click
OK on the Security message (if one appears).
3.Click
Advanced, and then click the
Owner tab.
4.In the
Name list, click your user name, or click
Administrator if you are logged in as Administrator, or click the
Administrators group. If you want to take ownership of the contents of that folder, select the
Replace owner on subcontainers and objects check box.
5.Click
OK, and then click
Yes when you receive the following message:
You do not have permission to read the contents of directory folder name. Do you want to replace the directory permissions with permissions granting you Full Control?
All permissions will be replaced if you press Yes.
Note folder name is the name of the folder that you want to take ownership of.6.Click
OK, and then reapply the permissions and security settings that you want for the folder and its contents.
http://support.microsoft.com/?kbid=308421#top
How to take ownership of a file
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Note You must be logged on to the computer with an account that has administrative credentials.
To take ownership of a file, follow these steps:
1.Right-click the file that you want to take ownership of, and then click
Properties.
2.Click the
Security tab, and then click
OK on the Security message (if one appears).
3.Click
Advanced, and then click the
Owner tab.
4.In the
Name list, click
Administrator, or click the
Administrators group, and then click
OK.
The administrator or the Administrators group now owns the file. To change the permissions on the files and folders under this folder, go to step 5.
5.Click
Add.
6.In the
Enter the object names to select (examples) list, type the user or group account that you want to give access to the file. For example, type Administrator.
7.Click
OK.
8.In the
Group or user names list, click the account that you want, and then select the check boxes of the permissions that you want to assign that user.
9. When you are finished assigning permissions, click
OK.
http://support.microsoft.com/?kbid=308421