Here is the situation,

After installing XP to the lecture room computer, i forgot to create a password on the administrator's account thought other users(faculty) will not manipulate/create/protect some other account but the blame is always at the end coz without my knowledge,they create three account with computer administrator's account password protected.So i reboot the unit then log-on in safe mode so that i can access the administrators account but not worth coz its already password protected.Not too bad coz theres one account left opened,i not sure if that was the Administrator's account coz it is another name,she might just rename it so i got access that way then delete the administrator's account then recreate and protect it.After creating,i come up on my mind to change the account from computer administrator to limited access which i used to access then made an admin account protected for me to use when i go logging-in BUT after rebooting i didn't seen my admin account so do with the users account which i change the access to limit but the other computer administrator account was there.If i log-in on safe mode,i can access the administrator account which i recreate but i didnt seen the one i limit.If i create an account with the same name i limit,it says the account is already exist so do if i create another admin.If i change the ways users log-on to classic log-on,i can used the account which i create and limit but its too funky to log-in that way.

Heres the question,

1.How many computer administrator account can be made in XP.
2.What is the right/simpliest/safiest way to get back the administrator account.Now its on my though that maybe the users account which i limit to access is the Administrators account.That account had very important files and its not mine.Hope i can recover those files.What should i do...PLEASE HELP...

Okay, I'm not sure I understood all of that post, but...

There can be an unlimited number of user accounts with administrative level access, but only 1 built-in Administrator account.

Easiest thing is to have one of those administrator level faculty members log in, then go and create a brand new account for yourself with Administrative level permissions. Then navigate to C:\Documents and Settings and you can go through the folders and get the data you need.
Don't mess with the Safe Mode stuff for things like this........