Unable To Reduce 100% CPU Usage? Question.

I went through several pages of 100% CPU usage threads but did come across anything that seemed relevant to this particular problem.
I am attempting to help my Pastors Dell notebook. It is running XP.
His wife said that it locks up when she tries to access the Internet.
They have two accounts set up on it.
After bringing it home to see if I could figure it out I immediately noticed that her account (Sylvia) was extremely slow. I started Task Manager and it showed that CPU usage was at a constant 100% with the only foreground process being Task Manager.
The other account (Ted) was the original account and when logging on to it the CPU usage is about 5% or so (with an occasional momentary spike of up to about 50%) with the only foreground process being the Task Manager.
I set up an account, James, and with no customization done to this account and only the Task Manager running in the foreground the CPU is at a constant 100%.
The roess Explorer log from both Ted and James is here: http://luannsplace.com/James/Computer/ProcessExplorerResults.html
A system inventory using Belarc Advisor is here:
I used Windows Update and it said that all necessary updates were in place.
If anyone could steer me in the right direction to get this problem corrected we would greatly appreciate it.
What is puzzling is that the 100% CPU usage is only on accounts created after the original account (Ted) was created.