Windows 2000 introduces the Encrypting File System (EFS) so that users can protect their sensitive data. Several new APIs make their debut to support this factility, including one-QueryUsersOnEncryptedFile-that lets you see who has access to encrypted files. This applet uses the API to show you what accounts are authorized to access encrypted files.
EFSDump takes wildcards e.g. 'efsdump *.txt'.