Excel TMP files on Windows Server 2003 R2 NTFS volume cannot be deleted

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We're having problems with certain file types on our Windows 2003 R2
volumes that once created cannot be deleted anymore in any way. Such
is the case with lots of Excel TMP files. Here are the symptoms.

File is existing on disk (for example: test.TMP)\

When viewing the properties of the file you can see the information
about the time of creation, when it was last modified etc, but the
tabs for VERSION, COMPATIBILITY, SUMMARY and most important SECURITY
are missing. This is strange since the file is located on a NTFS
volume and the user who want to view this information has FULL CONTROL
on the file.

When trying to delete the file we get a message that the access is
denied.

When looking at the currently open files on the server the TMP file is
not listed as open.

When examining the server with Sysinternals Process Monitor of Process
Explorer the TMP files are not listed as being used by any active
process.

When trying to delete the file from a DOS BOX we also get an ACCESS IS
DENIED warning.

I tried changing the security on the file, but this also gives an
ACCESS IS DENIED. Taking ownership also doesn't work, ACCESS IS
DENIED.

I cannot copy the file, I cannot rename the file it just looks like
the file doesn't exist at all on disk. Rebooting the server might do
the trick, but the problems remains with more and more TMP files being
added that just cannot be deleted. We've removed any anti-virus
software to make sure that didn't interfere with the deletion.

The problem didn't exist at first, it seems to have surfaced after the
January updates from Microsoft.

Is anyone else experiencing a similar problem on a Windows 2003 R2
server with SP2?
Any help or insight is appreciated.



.



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