wav files in the Windows\Media directory itself, but just the Sound Schemes that remembered which sound you assigned to which event.
I am 100% sure on this, because I used to back those sound schemes up all of the time on to CDs. It was someplace in the Windows Themes there, the files themselves could be found, moved, and backed-up, or put on a new Windows XP computer, without going anyplace into your registry.
I use Windows 7 now, but when I used to use Windows XP, I could find the Windows Sound Scheme files someplace in the C:\Application Data\, in that whole maze of folders there, but not in the main directory after your UserName where most of your application data was kept.
