Convert Windows XP Guest Account to Admin

Using simple command line tools on a machine running Windows XP wewill obtain system level privileges, and run the entire explorerprocess (Desktop), and all processes that run from it have systemprivileges. The system run level is higher than administrator, and hasfull control of the operating system and it"s kernel. On many machinesthis can be exploited even with the guest account.

Follow these steps:
1. open command prompt (Start->Run->cmd),
2. enter the following command, then press ENTER]:
at 15:25 /interactive Scmd.exe
Letsbreak down the preceding code. The Sat told the machine to run the atcommand, everything after that are the operators for the command, theimportant thing here, is to change the time (24 hour format) to oneminute after the time currently set on your computers clock, forexample: If your computer"s clock says it"s 4:30pm, convert this to 24hour format (16:30) then use 16:31 as the time in the command.
Whenthe system clock reaches the time you set, then a new command promptwill magically run. You"ll notice that the title bar has changed fromcmd.exe to svchost.exe (which is short for Service Host). Now that wehave our system command prompt, you may close the old one. Thedifference is that this one is running with system privileges (becauseit was started by the task scheduler service, which runs under theLocal System account).
3. enter the following command, then press ENTER]:
compmgmt.msc
this will open the computer management console
4. Go to local users and groups->users.
Right click on any user and select "set password".
its done now...

if it says access denied do this


start>run>cmd

net use \\(your ip add)\IPS$ /u:Administrator

or

start>run>cmd
then use following commands
1) net user test /add (this command will make test named user)
2) net localgroup administrators test /add (this command will make test user as administrators rights)

and use net user command to reset your admin. password

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[Source: Hidden Tricks of Windows - Posted by Kishore Vengala]