With all the new security in Vista, many get frustrated by their inability to open folders that were easily accessible under XP. In many cases, full access to these folders requires that the user take ownership of it.

This tweak adds the "Take Ownership" option to folder context menus, saving a lot of time and possible errors that can result from doing it manually.

Copy the text between the lines, paste in a Notepad window, save the file to your desktop as ownership.reg and then right-click the file and Merge it with your registry.

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Windows Registry Editor Version 5.00

[HKEY_CLASSES_ROOT\*\shell\runas]
@="Take Ownership"
"NoWorkingDirectory"=""

[HKEY_CLASSES_ROOT\*\shell\runas\command]
@="cmd.exe /c takeown /f \"%1\" && icacls \"%1\" /grant administrators:F"
"IsolatedCommand"="cmd.exe /c takeown /f \"%1\" && icacls \"%1\" /grant administrators:F"

[HKEY_CLASSES_ROOT\Directory\shell\runas]
@="Take Ownership"
"NoWorkingDirectory"=""

[HKEY_CLASSES_ROOT\Directory\shell\runas\command]
@="cmd.exe /c takeown /f \"%1\" /r /d y && icacls \"%1\" /grant administrators:F /t"
"IsolatedCommand"="cmd.exe /c takeown /f \"%1\" /r /d y && icacls \"%1\" /grant administrators:F /t"

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http://forums.techguy.org/tech-tips-tricks/586439-vista-take-ownership-context-menu.html