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Go to Start>Run, type in "nusrmgr.cpl" (without the quotes), click OK. See if the User Accounts applet opens.
If it doesn't, the first thing to try is replacing "nusrmgr.cpl" with a new copy:
1. Go to Start>Run, type in "msconfig" (without the quotes), click OK.
2. Click on the "Expand File" button
3. The "File to Restore" is nusrmgr.cpl (if there's a typo, it will fail to work)
4. "Restore From" is C:\I386 (if there's a typo, it will fail to work)
5. "Restore To" C:\Windows\System32 (if there's a typo, it will fail to work)
6. Click the "Expand" button
Try accessing User Accounts again.
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