Check:
Start/Run/control folders/View/Uncheck Restore previous folder windows
at logon
More information:
Do you have a Sound Blaster Audigy 2 sound card?
www.kellys-korner.com/xp_tweaks.htm, Line #260
System32 Folder Opens Upon Boot
http://support.microsoft.com/?kbid=170086
System32 Folder Opens When Logging on to Windows XP, Windows 2000, or Windows NT
4.0
> When I boot up my computer the System32 folder opens on
> my desktop after everything else is loaded like it should
> be. I have to close this folder everytime I start my
> computer. How do I get this to stop?