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You are getting the error message “You do not have sufficient permissions to access this page.” mostly becasue you changed the prefix of your wordpress database tables. This solution won’t solve your problem if you had this problem because of failure in upgrading to a new version. If you

Solution is actually simple and the only thing you should know is to use “Database Administration Tool” like “PHPMYADMIN” ( most used ).

Solution is in 3 steps.

1. Click on table [yournewprefix]_options update the option_name [youroldprefix]_user_rolesuser to  [yournewprefix]_user_rolesuser . ( How to do it: Login to your PhpMyAdmin click on table  [yournewprefix]_options click browse find the option_name [youroldprefix]_user_rolesuser which has got option_id 77 (in wordpress 2.6) since by default Phpmyadmin shows ony 30 items you need to press next ( a button  with rightward arrow)
2. Click on table [yournewprefix]_usermeta update the meta_keys

   [youroldprefix]_capabilities
   [youroldprefix]_user_level
   [youroldprefix]_autosave_draft_ids
   to

   [yournewprefix]_capabilities
   [yournewprefix]_user_level
   [yournewprefix]_autosave_draft_ids.

3. The prefix in  wp-config.php ( eg: wp_ ) should be same as yournewprefix. (If you don’t change this wordpress thinks you are trying to upgrade, Don’t upgrade .! just change this. )

If it doesn’t work please post a comment explaining what you did and what happened, I’ll try to help you.

Note: If you are getting this error as you changed table prefix then it definitely has an easy solution, don’t try to upgrade or reinstall, you might end up wasting time and content. You just need to look into some database items that are not updated when you changed prefix, Update them to your new prefix. This problem for any version is solvable as far as I know.