To resolve this problem, follow these steps:

1. Back up the user's directory first!!!
2. Log on to the system by using an administrative user account other than the user account that is experiencing the problem.
3. Back up all data in the current user's profile folder if the profile folder still exists, and then delete the profile folder. By default, the profile resides in the following location:
   %SystemDrive%\Users\UserName
4. Click Start, type regedit in the Start Search box, and then press ENTER.
   
   
   
   If you are prompted for an administrator password or for confirmation, type your password, or click Continue.
5. Locate the following registry subkey:
   HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
6. Under the ProfileList subkey, delete the subkey that is named SID.bak. 
   
   Note SID is a placeholder for the security identifier (SID) of the user account that is experiencing the problem. The SID.bak subkey should contain a ProfileImagePath registry entry that points to the original profile folder of the user account that is experiencing the problem.
7. Exit Registry Editor.
8. Log off the system.
9. Log on to the system again.
10. Restore the user's critical data, i.e. documents, favorites, pictures, etc.

After you log on to the system, the profile folder is re-created.