I have moved your post to the XP forum as a new thread. You didn't state your O/S, so I'm assuming it is XP. If your O/S is Windows ME, Win 2000, or Vista, please indicate which.
There is always an ADMIN account. When you install XP, either version, you get a built in admin account named "Administrator". This account is partially hidden. It is only accessible in
XP Home Edition through a
safe mode boot. In
XP Pro it is hidden by default from the Welcome Screen.
The retail version of XP will hide the Administrator account as soon as you create another account. (When you create another user, the main admin user disappears from the welcome screen.)
To access the main administrator account,
log off all users and hit
Ctrl+Alt+Delete twice on the welcome screen. This will give you a Windows 2000 style login box where you can select the main admin user.
NOTE: Many OEM installs come with an initial "Owner" account, which is an ADMIN account.
If you create several accounts during setup and never logon to Administrator, you won't see the Administrator profile.
The reasons for this are obvious - the main admin user isn't for day-to-day, but for emergencies when you cannot access any other user. Therefore it's sensible to keep it passworded and hidden.
If you have an admin account that is not "Administrator" then you have two. If you have more than two, you have to wonder why, since viruses and trojans are limited in the damage they can do if they are initiated by limited accounts.
So the typical system should have Administrator, reserved for emergency recovery, a routine maintenance admin account and one or more limited user accounts.
You can also rename & password protect all accounts including Administrator.
With XP Pro you can also use TweakUI - one of the XP Powertoys from
Microsoft PowerToys for Windows XP
Once installed you will find it in Start - All Programs - Powertoys for Windows XP.
Its Logon page allows you to check off the accounts (including Administrator) that you see on Welcome.
Note that hitting CTL-ALT-DEL at the Welcome screen will allow the name and password to be entered in the dialog.
Based upon the above, find and log in under the ADMIN account, then you can set any other accounts to have Administrator rights.