Here are the steps to modify ownership and permissions of folders and files:
  1.       Right-click the file or folder, click Properties, and then click the Security tab.
  2.       Click Advanced, and then click the Owner tab.
  3.       Click Edit, and then do one of the following:
 ·         To change the owner to a user or group that is not listed, click Other users and groups and, in Enter the object name to select (examples), type the name of the user or group, and then click OK.
  ·         To change the owner to a user or group that is listed, in the Change owner to box, click the new owner.
  4.       If you want to take ownership of the contents of the folder, select the Replace owner on sub containers and objects check box.
  5.       Click OK, and then click Yes when you receive the following message:
          You do not have permission to read the contents of directory folder name. Do you want to replace the directory permissions with permissions granting you Full Control?
          All permissions will be replaced if you click Yes.

Note folder name is the name of the folder that you want to take ownership of.
  6.       Click OK, and then reapply the permissions and security settings that you want for the folder and its contents.
  Additional considerations
   ·         An administrator can take ownership of any file on the computer.
   ·         Assigning ownership of a file or a folder might require you to elevate your permissions using User Access Control.