Creation of User n Windows XP from Command Line

Hi,
I have a problem on Windows XP machine.
The machine has two configured accounts (One of them is Administrator)
however, due to Virus activity both accounts are corrupted and as soon as
they log on the system automatically logs them off.

I do get through PC Anywhere a command line access in Administrator
level, is there a way I can create a third user from the command line?

Thanks,
Dvir