Boot into safe mode and try to log on as Administrator with no password. In most cases Administrator password is not set in XP Home.
If Administrator password is set, it can be reset using any of several tools. My preference is Offline Password and Registry Editor available at link below:
Note that you can only log on as Administrator in Safe Mode in XP Home. Administrator account is not available in normal mode. So you must setup new accounts in safe mode.
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getting to desktop on xp