Remote Desktop Multiple Session in Windows XP sp2 or sp3

Enabling multiple remote desktop sessions on XP with Service Pack 2 or Service Pack 3 has also been made quite easy just follow the steps :

1) Install Terminal Server Patch 

Visit Link:  http://min.us/mcFYvA0CT

This patch will enable two or more concurrent sessions in Windows XP PRO Service Pack 2 (SP2) and Service Pack 3 (SP3) if you have FAST USER SWITCHING enabled, and your windows is NOT in a domain.
Uninstaller is also included and can be found at windows Control Panel -> Add or Remove Programs.

2) Enable Remote Desktop setup for windows xp

The first step in setting up your machine is enabling Remote Desktop.  To do this, right-click on "My Computer" and select Properties.  Then click on the "Remote" tab.

 Check the box to enable the functionality, and then select the users who may access the machine remotely.  Administrators automatically have remote access.  Accounts with a blank password will not be able to login via Remote Desktop. 

3) Create user in windows xp and also set the password for the user.

Accounts with a blank password will not be able to login via Remote Desktop.