Using XP in multi-user mode, reinstalled XP, how do you reinstate old user accounts?

[CATIAman]

Sorry, title is not very descriptive. Here's the deal, I reinstalled XP, so now all of the old user accounts and file folder still exist, example:
c:\documents and Settings\JOE
c:\documents and Settings\SUE
I took ownership of these files so I have access to them. Now, with the new installation of XP if I define user accounts I cannot use the old names (JOE and SUE) because XP reports "in use". And I cannot rename the file folders, XP reports "is a windows system file".

I could create new user accounts by creating JOE1 and SUE1 but it's not very clean. And then I would have to move all the data from the old files to the new files, which is not a big deal but not very efficient. Is there a better way? Is there is a way to reinstate user accounts based on file folder that already exist in "documents and settings"?
Thanks everyone for help on this