First of all, make sure they only login to a newly created Limited User Account;
this will help (but not guarantee) protect your system from infections.
When you Create the LUA account, give it a trivial password (as this is not the point of the account)
but be sure to click Make My Data Private. This will cause all of the files created
(or downloaded) to be stored in that users profile area, eg
\documents and settings\-new-lua-account-name-\ somewhere down from here -->
When using this new account the following areas will be protected from being
modified (or new files stored therein):
- \windows
- \Program Files
- \Documents and settings\*all other login names*
There are some actions to assist you further:
- install Firefox Browser(FF) and make it the default browser (this avoids many ActiveX infections)
- from the new account, remove access to Internet Exporer (details on this later)
- install Spywareblaster to block known trojan ActiveX components
I don't know how to do this, in fact, browsers make it easy to do this and FF automates this with one check box.
You really don't care re the history, you want protection of your assets.
Actions that might discourage this user
implement Disk Usage Quota and set it small to limit downloads
Take Ownership as your normal login, but give full control to the new LUA account.
Now even though you made his area 'Private', you share administration of it and
you can delete his files 
Lastly, if you can track URLs he is accessing, then there are techniques you can
apply to cause those sites to become 'empty', ie, when he goes there, he gets an
empty browser page without error messages (I'll defer the how-to for just now)
This technique would be specific to a giving system
(hum; all the above is system specific, ie actions needed on every system to which this person has access.)
Some routers can block by keywords (My Netgear does thus) and you setup
a keyword list, eg porn,xxx, (several porno terms I'll not use here)
and then ANY url containing the keyword will be blocked, eg
//www.domain.com/subdir/greatpornopix/index.html
Get me the specific Belkin Model number and I'll check the features for you.