If using XP Pro

Go to START > RUN

Type GPEDIT.MSC

Navagate to USER CONFIGURATION >ADMINISTRATIVE TEMPLATES >Click on DESKTOP,

On the right hand pane find ” Remove Recycle Bin icon on the desktop ” , double left click on it to ENABLE it.

Sorted!

If using XP Home

Create or modify the following registry entry

HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Explorer\HideDesktopIcons\NewStartPanel

{645FF040-5081-101B-9F08-00AA002F954E}

REG_DWORD

0×00000001