My parents have just bought a new computer and I have somehow been roped in to helping them set it up.

Is the easiest way to transfer files from the old XP computer to the new one using the built in EasyTransfer and an external HD or has anyone else discovered a better way?

USB is the way I've done it in the past.

The big advantage being that it gives an ideal opportunity to revisit and revise/tidy the current folder/directory structure at the same time.

Most other methods simply transfer any existing structure to the new machine.

If you have an external HD, use that - I certainly would, not least for ease and the amount of space available. Otherwise, USB.

I'm not sorting their files out for them, they can do that themselves.

I used the EasyTransfer and an external HD and it appears to have actually worked very well.