Thanks for the quick replies Chainzsaw, but I am still unable to access the Default User folder (locked). Do I have to change the permissions on this folder? It already states that the local administrator has special permissions and full control for which I am using (built in admin). the owner shows as System, but if I change this, won't this prevent other users from accessing?
Sorry for the late reply. I tried all of your suggestions but no good. I was unable to get 2 owners on the folder and after I changed it prevented other new users from accessing. I guess it will have to be done on a per case basis.