XP Admin problem

I am having a problem that I make users for my nephews on my PC. The elder one changed the password and he didn't recalled it. Now I don't have excess to do any modifications. I have tried all tips and tricks

 

Since no one has answered you I'll throw in my idea, I can't honestly remember if this works 100% because it's been a while, but if you start your PC in "Safe Mode" (Usually F8 as the PC is booting)
Once in safe mode you should have administrative rights to everything and should be able to alter accounts and bypass passwords.

Again I could be wrong but since no one else has answered I figured it's worth a shot, worst case is it doesn't work, you'll be no better or worse off.

 

Yep I'm right, just boot in safe mode , as I said, hold F8 as it;s restarting and enter Safe Mode and log on as "Administrator" when the option offers it, goto the user account panel in Control Panel, select the account you are having problems with and "Remove Password" option should be right there.

Good luck.