Error: xms driver not installed

I'm sorry if I posted this in the wrong forum but I'm not exactly sure where to ask this question.  My neice owns a dimension desktop (running Windows ME) and decided to start deleting files she thought she didn't need.  Lo and behold she got into her system files and deleted a bunch of stuff in there . . . Today she called me because her computer was getting the error:

 

I/O subsystem driver failed to load. Either a file in the .IOSYS subdirectory is corrupt or the system is low on memory

 

I did a search on Dell's website and came across this fix:

 

=

 

I walked her through that process over the phone and it didn't help - in fact, I think it made things worse.  Now she's getting the following error when she tries to boot from a boot disk:

 

xms driver not installed

 

She is fine completely reformatting her hard drive as she backed up her files on a CD's recently.  But I don't know how to get around this error message to do so.  Any help would be greatly appreciated!