XP folders "not accessible Access is denied"

> A full back up was performed 2 days ago on a computer
> where the user had a password.
>
> On reboot, the computer stops at the manufacturer splash
> screen and the hard drive light stays on with no
> flickering. Can't access to BIOS or Safe Mode.
>
> I put that hard drive into another XP computer as a slave
> so I could recover the latest files. Trying to open the
> subfolders results in the error message:
>
> [Pathname/FolderName] is not accessible.
> Access is denied.
>
> I've created the user name on the second computer and
> tried accessing the folders with AND without the user
> having a password and still get the same message.
>
> Neither the first or second computer were set to NTFS and
> neither computer uses encryption of the folders.
>
> Help.
>
> Gary Norton
> gnorton@prucar.com
>