You must create at least one computer administrator account before you
can create other accounts.
With a computer administrator account, you can:
Create, change, and delete accounts
Make system-wide changes
Install programs and access all files
With a limited account, you can:
Change or remove your password
Change your picture, theme, and other desktop settings
View files you created
View files in the Shared Documents folder
Users with limited accounts cannot always install programs. Depending on the program, a user might need administrator privileges to install it.
Also, programs designed prior to Windows XP or Windows 2000 might not work properly with limited accounts. For best results, choose programs bearing the Designed for Windows XP logo, or, to run older programs, choose the "computer administrator" account type.