When you attempt to create a private queue on a Windows 2000 computer that is running SP3 (Service Pack 3) or greater, you receive:
Cannot create '<Private Queue Name>'.
Error: The Message Queuing service is not available
NOTE: <Private Queue Name> is the private queue name that you specify when you create a private queue.
Starting with SP3, the code that authenticates the local RPC call between the message queuing runtime and the local message queuing service only support the local system account.
NOTE: On a domain controller, the code also supports domain accounts.
To resolve this problem:
1. Start / Run / Services.msc / OK.
2. Right-click the Message Queuing service and press Properties.
3. Select the Log On tab.
4. Select the Local System account.
5. Press Apply and OK.
6. Stop the Message Queuing service.
7. Start the Message Queuing service.