Missing Favorites when upgrading to Windows XP from Windows 98 ?Published: Sep 26, 2005
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After upgrading from Windows 98 to Windows XP, all of the Favorites in Internet Explorer may be missing.
Your favorites are still intact, but present in a different location. Windows 98 stores the Favorites (*.URL files) in the following location:
Windows XP stores the Favorites within the user profile, in the following folder:
You just need to copy all the shortcuts from the old path to the new. Type the above paths in Start, Run dialog.