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Some things that you may want to back up are:
•Documents - This can include word processed documents or financial records, etc...
•mp3's - Accumulating those mp3's took time and you would not want to lose them.
•Saved Games - If you have spent a long time playing your favorite game you would be very disappointed if it was gone when you had your brand new install of XP.
•Favorites - This is commonly overlooked and contains all of your bookmarked websites.
•Downloads - If you don't have high speed access to the web, you may want to backup your collection of downloads so that you have easy access to them when you are ready to reinstall them again.
•E-mail - including your Address Book and any saved mail. You may wish to write down your email settings if you do not remember what they should be.