Hello,
If you are talking about server users then SAM is the system file which holds information of users. But this file is in encrypted format and you can not edit it.
2 user accounts can be created from control panel, administrator account and standard user account.
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.
Built in user accounts
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.
Group Membership
Standard and Admin
The administrator account and the guest account.
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.
Start>controll panel>User accounts>User accounts>change an account Yes the part where i put user accounts twice was on Purpose not a typo
You need to go to user accounts and create a new user there from the control panel
ADMINISTRATOR and GUEST accounts, though the GUEST account is disabled by default in XP Home and XP Prof.
The local computer name.