To change your windows starting music follow the below steps.
1) First of all create 2 file named “Windows XP Startup.wav” and “Windows XP Shutdown.wav”, keep in mind the size of this 2 wav files should be less than 1MB.
2) Now go to c:/windows/Media , you will find 2 files with the same name as we created in step 1. Just back up those to files and store them some where in your computer.
3) Now copy your newly created wav file in c:/windows/Media.
4) Now when you restart your computer you will hear your newly created music during windows start and shut down.