Try this for Windows XP Pro:
1) Click Start, and then click My Computer. On the Tools menu, click Folder Options, and then click the View tab. Under Advanced Settings, click to clear the Use simple file sharing (Recommended) check box, and then click OK.
2) Right-click the folder that you want to take ownership of, and then click Properties.
3) Click the Security tab, and then click OK on the Security message, if one appears.
4) Click Advanced, and then click the Owner tab.
5) In the Name list, click your user name, Administrator if you are logged in as Administrator, or click the Administrators group.
If you want to take ownership of the contents of that folder, click to select the Replace owner on subcontainers and objects check box.
6) Click OK.
You may receive the following error message, where Folder is the name of the folder that you want to take ownership of: You do not have permission to read the contents of directory Folder. Do you want to replace the directory permissions with permissions granting you Full Control? All permissions will be replaced if you press Yes.
7) Click Yes.
8) Click OK, and then reapply the permissions and security settings that you want for the folder and the folder contents.
If this doesn't work try this:
For Windows XP Home:
1) Restart your computer in safe mode with networking. Hit F8 at bootup and select the user account that you want to give the directory access to.
2) Click Start, and then click My Computer, then browse to the file or directory that you want permission to.
3) Right click that directory and hit properties. The Security tab should now be there.
4) Click the security tab. At the bottom under "permission for everyone" Click the Advanced button.
5) Click the owner tab in the "change owner" box choose the user name that you want it assigned to. Put a check the box "Replace owner on subcontainers and objects"
6) Click OK. Then click OK again and reboot.
Your should have access now.
Post back with you results.