These missing DLLs can be recovered from the Windows 98 CD-ROM. If you get the most recent version of WinZip, for instance, you can explore the CAB files and unpack the DLLs into the C:WINDOWSSYSTEM directory.
I am not sure if upgrading to XP with the missing .DLLs is such a good
idea, but you may be able to get away with it.
This was first published in June 2002