Corrupt profile?

I have a Dell Laptop, XPS M1210, running Vista Home Premium. I can create a
new user and login fine. I have a Dell Dimension Desktop also running Vista
Home Premium, but when I create a new user, change the password, and try to
login as that user, I get an error message:

"The user profile service service failed the login. User profile cannot be
loaded."

I have deleted the user, reloaded it, tried the Upgrade option from the
Vista CD, looked at the registry and tried running regedit, selecting
HKEY_USERS and loading HIVE to verify it's not corrupt. Throughout all this
I am logged in as Administrator.