Windows XP doesn't have a (published) finite limit on the number of accounts that can be created. You should be able to create as many accounts as you have hard drive space for.
2 user accounts can be created from control panel, administrator account and standard user account.
Standard and Admin
The administrator account and the guest account.
three users
The local computer name.
Of course, if you do not have a connection to a network, you cannot use network accounts; so the only thing remaining are local accounts. These can be created in the User Accounts applet in Control Panel, if you have sufficient permissions.
Yes, it is possible to set up multiple user accounts on Windows 8 and 8.1. To do this open your start menu and navigate to "Control Panel". From there go to "User Accounts" and select "Manage User Accounts". Once there on the bottom select "Add a new user in PC settings".
A user account refers to a collection of information that tells Windows which files and folders can be accessed. Imported user accounts can be managed through a user accounts applet.
Parental control can be enabled or disabled in the User Accounts. The user accounts are present in the Control Panel of the windows.
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ADMINISTRATOR and GUEST accounts, though the GUEST account is disabled by default in XP Home and XP Prof.
User Accounts, Groups and Computer Accounts. Manu