Did you ever get the problem fixed? I have a successful windows xp sp3 dell restore cd. I made it this morning and tested it on a bunch of dell laptops we received on our latest shipment. They had XP COA's and so Instead of loading xp, and then SP3 I went to work on making a working cd. I delted a few files and did a few things and it worked perfectly. The cds have Windows XP SP3 and all updates as to todays date. They even work like the original dell xp cd as it was built from one. Again... Its a working sp3 built from a xp sp2 dell restore cd with the service pack updated as well as all updates as of todays date from microsoft. I made both Home & Pro! Anyone Have Dell MCE 2005 with or without a service pack? I have one laptop requiring it and I have no cd for that.