Chris:
The files are encrypted using Microsoft's Encrypted Files System (EFS). Part of the digital "key" needed to "unlock" the files can only be accessed through the chris user account. If you can't log on as chris, you can't get to the files. You've, in essence, locked the door to the filing cabinet and thrown away the key.
However, (as i mentioned above) if you install the upgrade to Windows XP Professional, you should then be able to disable simple file sharing and access security settings. You will then be able to take control of the folders and files once more.
Sorry to be the bearer of bad news.
Doc
