Mydesktop Icons and Taskbar dissapear

Hello, Please Help ASAP

Running Windows XP SP3

This is my first time posting a message.

ok, this is actually the first this has eve happened to me it was working fine after restart, my taskbar disappeared and desktop icons.
I tried booting into safe mode. The screen stays black but i can see the safe mode in the corners of the screen. the mouse also responds to my movements. I try this
Hit CTrl+Alt+Delete
Choose Task Manager
Choose the Application Tab at the top.
Click the "New Task..." button.
Type explorer.exe and hit enter.
Wait a couple of seconds.
It did not work at all so help please...
Nothing work no right click work nothing except I can use ctri+Alt+del can come with windows task manager..even the safe mode same thing...I try many recomendation on the interner still same problem. When I logon my account or any other account I see new messagethe message is ((Excueting C:\windows\system32\wgalogon.dll)) I also logon to one acount only I cannot switch between account it wont let me logon to another account before loging off. Can some one please help me and tell me what to do to get it back to normal.....THANKS