EXPERT RESPONSE
If you mean that you have lost the files themselves, then recovery depends on how you lost them. If you simply deleted them, a recovery utility might be able to get them back. If you formatted a drive, it's unlikely that anyone but a hired recovery firm that takes possession of your hard drive can get them back.
If the files themselves are still on your drive, and you simply need access to them via another account with administrator credentials, all you have to do is take ownership of them and then you can reassign permissions as necessary to give your new account the permissions to those files that it needs. For Windows XP machines, read this article to learn how to take ownership of a file or folder in Windows XP.
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