А еще есть утилита Advanced EFS Data Recovery от небезызвесной Elcomsoft, способная помочь с доступом к зашифрованным файлам.
Advanced EFS Data Recovery (or simply AEFSDR) is a program
to recover (decrypt) files encrypted on NTFS (EFS)
partitions created in Windows 2000, Windows XP and Windows Server 2003. Files are being decrypted even in a case when
the system is not bootable and so you cannot log on, and/or
some encryption keys have been tampered. Besides, decryption
is possible even when Windows is protected using SYSKEY.
AEFSDR effectively (and instantly) decrypts the files
protected under all versions Windows Server 2003 (Standard
and Enterprise), Windows XP (including Service Pack 1) and
Windows 2000 (including Service Packs 1, 2, 3 and 4).