Not sure what exactly you are trying to accomplish, but start here please:

http://www.practicallynetworked.com/sharing/xp_filesharing/index.htm
http://www.windowsitlibrary.com/Content/592/1.html
http://cc.jlab.org/docs/services/windows/ntfs_permissions.html
http://support.microsoft.com/default.aspx?scid=kb;en-us;304040

http://www.nsa.gov/snac/downloads_winxp.cfm?MenuID=scg10.3.1.1

Good Luck!

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@BrickYard wrote:

This concerns my XP Home PC:

 

I am the administrator and am password protected, I also made up a second account called friends for whenothers visit and want to use the PC. My intention is to keep all of my folders private plus keep others from entering the My Computer or C/Drive.

 

When I open the newly named Friends desktop It appears that others can still access My Computer and the C/Drive along with other programs?

 

How can I prevent this from happening?  Thanks................

Did you make the other account Limited?

Yes, Limited.

In the Limited account why does my full list of programs show up exactly as it does for the Administrator?