I was unable to reboot my PC probably due to a virus anyway I re-installed XP-PRO, now can see my old file folders again BUT because I was using XP in a multi user manner (whereby each user must logon) I now get an error if I try to access my old data "access denied". (I am in admin role when this happens).
There is a way to take ownership of these files so I can gain access. The crazy thing is, I walked this path about 1.5 years ago, and remember it took me hours of searching before I found the procedure, but I did not make notes!

Hoping someone on this forum can fast track me, and thanks to all for input and help.
Roger