Changing Ownership of Files and Folders
When a user creates a file or folder, Windows 2003 automatically assigns Full Control permissions to the creator/owner. Full Control allows the user to assign permissions to other users for the files he or she creates.
If the ownership of a file or folder needs to change, you can replace the existing owner with your own account or with one of the groups you are a member of. You must have Full Control or the special permissions "Take Ownership" to be able to take ownership of a file or folder. Users who have the "Restore files and directories" privilege can assign ownership to any user or group.