For Win XP
To take ownership of a file or folder
Open Windows Explorer, and then locate the file or folder you want to take ownership of.
Right-click the file or folder, click Properties, and then click the Security tab.
Click Advanced, and then click the Owner tab.
In the Change owner to box, click the new owner.
(Optional) To change the owner of all subcontainers and objects within the tree, select the Replace owner on subcontainers and objects check box.
Notes
To open Windows Explorer, click Start, point to All Programs, point to Accessories, and then click Windows Explorer.
If you are not joined to a domain and want to view the Security tab, see To display the Security tab.
You can transfer ownership in two ways:
The current owner can grant the Take ownership permission to others, allowing those users to take ownership at any time.
An administrator can take ownership of any file on the computer. However, the administrator cannot transfer ownership to others. This restriction keeps the administrator accountable.
In Windows XP Professional, the Everyone group no longer includes the Anonymous Logon group.
PS:
For Microsoft Windows XP Professional, you need to disable Simple File Sharing, in order to see the Security tab. To disable simple file sharing, follow these steps: Click Start, and then click My Computer. On the Tools menu, click Folder Options, and then click the View tab. In the Advanced Settings section, clear the Use simple file sharing (Recommended) check box. Click OK.
XP Home
If you are running Microsoft Windows XP Home Edition, you must start the computer in safe mode, and then log on with an account that has Administrative rights to have access to the Security tab. To start Windows XP in Safe Mode, see article Start Windows XP in Safe Mode