Fix errors in file sharing

I need your descriptive support to figure out errors with my Windows XP computer's file system problem.

Here is the problem.
I deleted an old user account and created a new one. When I try to access files in the old account's folder, I get a "access denied" message when I try to open the dir.
I tried both in explorer.exe and cmd.

I've many important files in a user account's desktop, but I can't get them in my machine.
How stupid it is. How can I fix it?