Sometimes you login to your user account and get the message that The user profile service failed the logon. User profile cannot be loaded in windows XP, Vista or Windows 7. Normal solution is just restart your machine. your problem will be solved.

It may happen that temp profile keeps loading everytime and you don’t get rid even you restart your system many times. one of the alternative way is make another profile and point new profile to your old one. and get your desktop and user files back.

Now some technical way :

To fix the user account profile, follow these steps.

Important This section, method, or task contains steps that tell you how to modify the registry. However, serious problems might occur if you modify the registry incorrectly. Therefore, make sure that you follow these steps carefully. For added protection, back up the registry before you modify it. Then, you can restore the registry if a problem occurs. For more information about how to back up and restore the registry, click the following article number to view the article in the Microsoft Knowledge Base:
How to back up and restore the registry in Windows

Click Start, type regedit in the Search box, and then press Enter.
In Registry Editor, locate and then click the following registry subkey:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
In the navigation pane, locate the folder that begins with S-1-5 (SID key) followed by a long number.
Click each S-1-5 folder, locate the ProfileImagePath entry in the details pane, and then double-click to make sure that this is the user account profile that has the error. See image
If you have two folders starting with S-1-5 followed by some long numbers and one of them ended with .bak, you have to rename the .bak folder. To do this, follow these steps:
Right-click the folder without .bak, and then click Rename. Type .ba, and then press Enter. See image
Right-click the folder that is named .bak, and then click Rename. Remove .bak at the end of the folder name, and then press Enter. See image
Right-click the folder that is named .ba, and then click Rename. Change the .ba to .bak at the end of the folder name, and then press Enter. See image
If you have only one folder starting with S-1-5 that is followed by long numbers and ends with .bak, right-click the folder, and then click Rename. Remove .bak at the end of the folder name, and then press Enter.
If you have two folders starting with S-1-5 followed by some long numbers and one of them ended with .bak, you have to rename the .bak folder. To do this, follow these steps:
Right-click the folder without .bak, and then click Rename. Type .ba, and then press Enter. See image
Right-click the folder that is named .bak, and then click Rename. Remove .bak at the end of the folder name, and then press Enter. See image
Right-click the folder that is named .ba, and then click Rename. Change the .ba to .bak at the end of the folder name, and then press Enter. See image
If you have only one folder starting with S-1-5 that is followed by long numbers and ends with .bak, right-click the folder, and then click Rename. Remove .bak at the end of the folder name, and then press Enter.
Double-click the folder without .bak in the details pane, double-click RefCount, type 0, and then click OK. See image
Click the folder without .bak in the details pane, double-click State, type 0, and then click OK. See image
Close Registry Editor.
Restart the computer.
Log on again with your account.

or if you want to create to new set of settings for the same profile then go for ssid deletion..

Delete the profile by using the Computer Properties dialog box. To do this, follow these steps:
Click Start, right-click Computer, and then click Properties.
Click Change settings. See image
In the System Properties dialog box, click the Advanced tab. See image
In the User Profiles area, click Settings.
In the User Profiles dialog box, select the profile that you want to delete, click Delete, and then click OK.
Click Start, type regedit in the Search box, and then press Enter.
Locate and then click the following registry subkey:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
Right-click the SID that you want to remove, and then click Delete.

Log on to the computer and create a new profile.

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