Go to Start ☞ Search ☞ For files or Folders ☞  Click on all files........   In the box type in *.mp3 or *.wav or any extension you know they have.

They are there, just under the old user account, search for them, then take ownership:

http://support.microsoft.com/default.aspx?scid=kb;en-us;308421&sd=tech

 

You can also try doing system restore (XP only)

 

Start > All Programs > Accessories > System Tools > System Restore