It all depends on the type of user account. If the user has an
administrator account, his rights exceed those of the power user. What
rights does the power user have, whatever you assign. If you are going to
set users into groups, you will be using the Group Policy Editor. The
following Knowledge Base Article should be able to answer all your
questions: http://support.microsoft.com/default.aspx?scid=kb;en-us;307882
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