See
http://support.microsoft.com/?kbid=308421 "How to take ownership of
a file or folder in Windows XP".
Jim C wrote:
I have a client who has some files created by an ex employee that they cannot
open. The error message is "cannot open document: user does not have access
privileges". Ex employee states she did not restrict the document and she no
longer has files on her computer. Client did copy the files from her
computer to another computer and sold her the old computer. Both systems
were using Word 2003 and Windows XP Professional as the operating system.
Does anyone know of a work around to allow access to these files. I did find
something on expert exchange about file audit rights but did not understand
the reference.