Windows XP Pro - Access Denied

I think this has more to do with the original files being created in a different version of windows so although you are still logged in as an Administrator, the files were created with a different Adminatrator account with a different security ID.

Try the following steps to take back ownership of the files or folders.

1. Log on to the computer with an account that has administrative credentials. If you are running Microsoft Windows XP Home Edition, you must start the computer in safe mode, and then log on with an account that has Administrative rights to have access to the Security tab.
2. If you are using Windows XP Professional, you must disable Simple File Sharing.
3. Right-click the folder/file that you want to take ownership of, and then click Properties.
4. Click the Security tab, and then click OK on the Security message (if one appears).
5. Click Advanced, and then click the Owner tab.
6. 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.
7. Click OK, and then click Yes when you receive the following message:
   You do not have permission to read the contents of directory folderName. Do you want to replace the directory permissions with permissions granting you Full Control?
   All permissions will be replaced if you press Yes.
8. Click OK, and then reapply the permissions and security settings that you want for the folder and its contents.