Bypassing EFS (Encrypting File System)?

I am having troubles copying a file to any destination. The error I receive on Windows XP is - "Cannot copy class 6: Access is denied Make sure the disk is not full or write protected and that the file is not currently in use.' I noticed that these files (JPEG files) are encrypted. When I try to un-check the "Encrypt contents to secure data" option then it gives me an error - 'An error occurred applying the attributes to the file : Access is denied' The background is such - The files were copied onto an external hard disk from the source system and then the source system was formatted. I have got to know that there might be some issues with the EFS from the source OS (Vista) which isn't granting me (any other user) any form of access to these files. As the Source system was formatted, the source account has been wiped out. Is there any way of bypassing this issue (bypassing EFS)? Even through a third party utility?
Answer:

someone doesn't want you to peek? you probably need the same OS (as in Vista) to unencrypt rather than XP, Vista having more permissions and security than XP

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Other answers

In EFS, the key is kept in the account which has locked the file. As you said, "source system was formatted" and "source account has been wiped out". That means "the key" to access those files is gone. However, if you or the person who implemented encryption on the files, used Data Recovery Agent when the encryption implemented, you can use DRA to recover those files even if the account was deleted. If DRA wasn't used then, the data is gone.

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