User Accounts Lost Files

[axle]

Hi
Re Microsoft XP
I recently set up 3 new user acs to enable separate outlooks to be set up

Once these were set up I deleted the old user account

I am now unable to open saved excel files that were located under
c:\documents&Settings\owner\my documents\Home finance

I have tried restoring using an earlier system date - the shortcuts to the
file have reappeared but the files have not restored. Running a search using
explorer also does not return any of the files

Have the old files been stored somewhere where I cannot see them?? Is it
possible to get them restored?? If so how??