See How do I Set, View, Change, or Remove File and Folder Permissions using Windows XP?

Microsoft Knowledge Base Article 308419 contains the following INTRODUCTION:

In Microsoft Windows XP, special access permissions are customizable sets of permissions. This means that you can apply special access permissions to files or folders that are located on NTFS file system volumes. This article describes how to set, view, change, or remove special permissions for files and folders.