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#Locate the folder or file you want to take ownership of, right-click it, and select Properties.#Locate the folder or file you want to take ownership of, right-click it, and select PROPERTIES.#Click the Security tab in the properties window#Click the SECURITY tab in the properties window#Click the Advanced button near the bottom of the properties window#Click the ADVANCED button near the bottom of the properties window#On the same folder or file, right-click it, and select PROPERTIES.#Click the SECURITY tab in the properties window#This time click the EDIT button in the middle next to the text: To change permissions, click Edit.#In the Group or user names list click the one that you gave ownership to. #Click the FULL CONTROL checkbox in the permissions list below.#Click APPLYWhen you first enter the Permissions dialog the SYSTEM account will be highlighted. It is important that you select the account that you granted ownership of the file too before clicking any of the checkboxes otherwise you will be modifying the permissions on the SYSTEM account rather than the account you desire!