This could be a problem with the Operating System you are using on the new computer. Sage 2008 was tested for the Microsoft Windows that was current and two or three back but obviously could not be tested for an OS that was developed over the next 13 years. If you have just purchased the new computer it probably has Windows 10. Sometimes Simply Accounting has worked but no guarantees.

Did you check to see if the files were in fact restored to the location you requested?

As Alwyn said, the Windows operating systems are different now.  If you kept your files originally in c:\Program Files somewhere then it is unlikely that Windows will allow you to open them but they may still be there.  If they are, copy them to a folder like C:\SimplyData or go back and restore to the folder C:\SimplyData.

Or you can try to use Winzip or Windows Explorer to unzip/uncompact the files to your chosen location.  Just make sure it maintains the folder structure of the original file when you unpack it.

Thanks for your replies.  I have 3 computers all running Windows 10.  The 2 older ones have the Pro version and the new one the Home version. The Simple Accounting program is installed on all 3 from the same CD.  The program runs well on all 3 and the back up loads right away from the oldest to the second oldest computer but won't load into SA on the new one from the memory stick.  The files on the stick open OK with file explorer but won't restore into SA.  It just keeps going back to the start up screen.  I tried it out on another brand new computer with the same result so I think you may be right.  I only need it for another year so I can manage with my second oldest computer.

thanks again for the advice.