From: Mike N. 

On Fri, 22 Oct 2004 18:14:04 -0500, "Geo"  wrote:

>>   Assuming I never created a password reset disk, there's still no way
>into
>> the SAM to create a password reset disk.   Someone could replace the SAM
>> and log in as Administrator, but that still gives them no access to the
>> LSA, EFS keys, or original accounts..
>
>I don't remember for sure but I believe there is a way by replacing less of
>the registry than is specified in that procedure.

   This link seems to confirm that you need the SYSKEY decryption (password
or floppy) to get to EFS files-

  http://www.elcomsoft.com/aefsdr.html

 Known problems and limitations

- For files encrypted on Windows 2000, if Account Database Key
  (SYSKEY) is stored on floppy disk, or if "Password Startup"   option has
been set, you should know/have one of the following   in order to be able
to decrypt the files:
  - startup password or startup floppy disk
  - the password of user who encrypted the files
  - the password of Recovery Agent (if one is availbale)

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