Problem Creating New User

[Cody]

I only have 2 users on my computer. I am trying to
create a 3rd and each time I set one up, when I try
logging on to that account, I get an error message saying
that it cannot find that profile and loads the computer
default profile. I then try again to log onto the new
user account and it says loading user account and just
sits for hours until I shut off the computer. What can I
do? What am I doing wrong? Any help would be much
appreciated. Thanks.

Cody