If you have encrypted folders/file and transfer them to a fresh installation of XP you can only decrypt them using the encryption key
from your original XP installation.
If this is the case, the key to decrypt these files was managed by Windows as a Certificate in your Certificate store of your
original installation. These certificates are, in turn, encrypted to your Secure ID, your password, and many other things.
This information would be lost on a new XP install.
The easy way to restore access to your files is to restore your certificate from the backup that you dutifully performed according to
the paragraph "Why you must back up your certificates" in the article:
"Best practices for the Encrypting File System"
http://support.microsoft.com/kb/223316/en-us
If you don't have a copy of your certificate, then you must restore your old system from an image-style backup, login, and then
extract your certificate.
Otherwise, your data is history. EFS is quite secure and there are no back doors I know about.
Because it is sometimes not made clear or fully understood regarding the importance of backing up the certificate, EFS has affectionately
been referred to as the "Delayed Trash Can".
Allegedly, you may be able to hire someone that specializes in recovery of encrypted files to try to help you.
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