I have some encrypted files on a xp backup that I restored to windows 7. Now I am unable to access, delete, or change permissions on these files.

You should have unencrypted the files first on the original Windows XP installation before installing Windows 7. Windows 7 cannot unencrypt those files.Carey Frisch

If your original Windows XP installation does still exist, you may also export and import certificates and private keys to revert the data. For more information, you may refer to the following links: http://windows.microsoft.com/en-us/windows-vista/Import-or-export-certificates-and-private-keys http://windows.microsoft.com/en-US/windows-vista/Certificates-frequently-asked-questions Good luck!Arthur Li - MSFT