Have you checked to see if there are any strange programs running before you try to shut down? Have you run Ad-Aware/Spybot/etc? Was there a specific incident that triggered this problem?
Yes i have adaware and spybot.
Also use enditall so no background processes running.
This is a fairly new install of xp and has hardly anything compared to my last time when it was quicker.
Windows plays a sound at shutdown time, if that's set in your sound scheme (as it is by default). IF that wav file is missing or moved, it can slow down your shutdown, because Windows will wait for the (normally) 30-second timeout before continuing.