.exe virus on computer

OK OK i Give

have a client system here with a virus.
It has disabled all executables. So no command.com no Iexplore.exe even in safemode. so i cant run any executable file. even the .lnk files on the desktop dont work.
I get an error msg windows cannot open this file. then wants to search for appropriate program. I downloaded a spyware detection program onto cd put that in the infected computer and it wouldnt run either.

If anyone has heard of this please post me a note with some direction. In the mean time back to searching.

Download the Ultimate Boot CD run a full Antivirus scan

Then continue on to Repair Windows (or just back up and re-install Windows clean)

Microsoft's Windows XP Professional Repair Install step by step
http://www.windowsxpprofessional.windowsreinstall.com/installxpcdrepair/part3.htm

Microsoft's Windows XP Home Repair Install step by step
http://www.windowsxphome.windowsreinstall.com/installxpcdrepair/part3.htm

Vista Repair:
http://www.windowsreinstall.com/winvista/index.htm (index page)
http://vistahomepremium.windowsreinstall.com/repairstartup/repairstartup.htm (guide)