An user may receive an error “The User Profile Service service failed the logon. User profile cannot be loaded.” when logging on to a Windows machine.
This problem can be solved in two ways.
Follow the steps in this article: http://support.microsoft.com/kb/947215
This solution includes renaming of the registry keys which contain the profile information. If this solution does not work, try the following solution.
The security rights on the ‘Default’ user folder must be corrected. Follow these steps:
1. Login with the local administrator account (if not possible, try to open a remote connection to the administrative share which contains the Users folder: \\computername\c$)
2. Navigate to your %systemdrive%\Users folder (commonly C:\Users).
3. Open the Properties of the Default folder and select Security.
4. Click Advanced.
5. Click Change Permissions.
6. Check Include inheritable permissions from this object’s parent and Replace all child object permissions with inheritable permissions from this object and click OK twice.
Security on the Default user folder is now properly set. Try to logon again.