We feel bore sometimes to hear the same start up and shut down tone again and again. If we could change the tone, it would be better. And now we are going to change .... . .
Windows operating system use wav format tone for all notifications and others. So you need also wav format audio. You may use any audio converter to convert audio files into wav. You may also see the page at http://shariarbd.com/?p=155 to make your audio into wav.
For Windows XP :
Go to run from start and type " C:\WINDOWS\Media " and then enter. If your operating system is not in C drive, just replace the Drive later. Anyway, now make a copy of the audio files in the Media folder as a back-up. Now find out the two files Windows XP Startup.wav and Windows XP Shutdown.wav . Rename the files you like to make your start up and shut down tone as 'Windows XP Startup.wav' and 'Windows XP Shutdown.wav' respectively. Now paste them in the Media folder and replace with the existing files. Now restart your PC.