You do have a couple of choices though. The first and best option is to tutor the users in how to make a backup of the EFS keys and how to make a password recovery disk. If they make the key backup and include the private key, they can import the keys into the certificate store of another account on another Windows XP Professional computer and , presuming their EFS encrypted files are ok, read the files. If they have a password recovery disk, then they may be able to recover from other issues such as a password reset on their XP computer.
The second option, and an option that may be used in addition to option one, is to obtain one of the new EFS recovery applications. These applications claim that if you know the password for the account that encrypted the files, their product can recover the files even if the user profile is messed up. One of the new recovery applications called "Advanced EFS Recovery" is available at www.elcomsoft.com/ (Note: I do not vouch for any of the recovery programs; purchase at your own risk). I'd purchase a couple of these applications after investigation and try them out in your own environment before you have a problem. Please note that they do not "break" EFS encryption; no one could use them to access your users files unless the account password was also known to them. Instead, the applications claim to help when you know the user account and password, and the user profile is damaged (for example, if you reinstall the OS).
This was first published in December 2003