|"Inside are 2 160G IDE drives connected to a Promise Technology FT2000 card and they are set up 1x2 Mirror.|
No hard drive is found when I try to use upgrade CD so that's a no go."
You probably need to load the drivers for the Promise controller card's chipset, in order for the Upgrade CD to detect the drives connected to it.
If you can load the drivers for it while loading the initial files from the CD, the Upgrade CD should see the drives fine.
When one has SATA drives, the XP CDs have no SATA controller drivers built in, so, if the onboard SATA controllers are set to a SATA mode in the bios, or if the SATA drives are connected to a SATA controller card in a slot, the XP CDs will not detect SATA drives by default.
The same applies for any drive controller chipset XP doesn't have the built in drivers for, (or that XP has but normally doesn't load).
(If the SATA controllers are onboard, usually you can set the SATA controllers in the bios Setup to an IDE compatible mode. If you can do that, you usually can, the XP CDs see SATA drives fine, as IDE compatible drives, and you don't need to load SATA controller drivers in order to run Setup. After the main chipset drivers for the mboard, and for other things not built into the operating system, have been loaded after Setup has finished, including the SATA controller drivers, you can go into the bios and set the SATA controllers to a SATA mode again. )
With the regular XP CDs, you have to press F6 when you see the line "Press F6 to load drivers for..." early in the loading of the files from the XP CD, then later you are asked to provide the drivers (if the drivers are not ones XP has but doesn't normally load). You must supply them on a floppy disk, usually on a floppy that's in a legacy floppy drive - at that early point, the XP CDs cannot find files on most USB floppy drive models, and they can't find files on other CDs, other hard drives, or on USB flash drives or USB or firewire external drives.
If you see "Press F6 to load drivers for..." early in the loading of the files from the Upgrade CD, then you can use that method to install the Promise card's drive controller drivers.
If the computer has no legacy floppy drive, one can be connected as long as the mboard has a floppy data cable header.
With the regular (full version) XP CDs, you can make yourself a "slipstreamed" CD, preferably a CD-R for the greatest drive compatibilty, that has the contents of the original CD that has had SP2 or SP3 updates integrated into it - you can also integrate drivers for things that aren't built into Windows into the contents of the CD while you're at it, such as SATA contoller drivers.
You use the "slipstreamed" CD, rather than the original CD, to install the operating system, along with the Product Key for the original CD, or the Product Key found on the Microsoft label on a brand name system, only if it's an OEM CD you made the "slipstreamed" CD from (either an operating system re-installation CD that came with the same computer model, or a regular OEM XP CD that has "For distribution with a new PC only." printed on it).
You should be able to do that with an Upgrade CD as well.