In Windows, the owner of the object controls how permissions are set on the object
and to whom permissions are granted.
The Take Ownership permission on an object or the Restore files and directories user
right are the minimum requirements to perform this procedure.
To take ownership of a file or folder:
Open Windows Explorer, and then locate the file or folder you want to take ownership
Right-click the file or folder, click Properties, and then click the Security tab.
Click Advanced, and then click the Owner tab.
Click Edit, and then do one of the following:
To change the owner to a user or group that is not listed, click Other users and
groups and, in Enter the object name to select (examples), type the name of the
user or group, and then click OK.
To change the owner to a user or group that is listed, in the Change owner to box,
click the new owner.
To change the owner of all subcontainers and objects within the tree, select the
Replace owner on subcontainers and objects check box.
An administrator can take ownership of any file on the computer.
Assigning ownership of a file or a folder might require you to elevate your permissions
by changing User Access Control. This can be cone in Control Panel / Users applet.
You can transfer ownership in two ways:
The current owner can grant the Take Ownership permission to others, allowing those
users to take ownership at any time. A user granted the Take Ownership permission
can take ownership of the object or assign ownership to any group that the user
is a member of.
A user who has the Restore files and directories privilege can double-click Other
users and groups and choose any user or group to assign ownership to.
The Everyone group no longer includes the Anonymous Logon group.
There are also some freeware utilities that can help automate this process. Search
on "take ownership".
You can also download a Windows Explorer Shell Context Menu extension for this here.