You do not have sufficient permissions to access this page

Goal
To migrate content from an old theme running WP 2.6 to a new theme running WP 2.8. Details about how I went wrong are outlined below. My current situation I am getting the following message after I enter the login User and Password.

“You do not have sufficient permissions to access this page.”

Host DetailsHosted on: HostMonster.com
Domain: https://www.WomensiBusinessJournal.com
PHP5
mySQL Server v5
How I got here…WomensiBusinessJournal (WIBJ) has been running on WP 2.6.x for about 12 months.
We decided to change the theme AND upgrade to WP 2.8 – at the same time. We, of course, wanted to save our content for use with the new theme.
Key point: Our old theme is not compatible with WP 2.8 unless we upgrade the theme.
So (carelessly)…. In this order
I upgraded WP 2.5 to WP 2.8
I installed the new theme
Note: I did not export the content to an importable XML file!!! Big mistake!
After these actions…. No content in the new site.
So (after trying some tweaking of the DB)… I tried this approach
Reinstall WP 2.6 so that I could export the old content. I didn’t realize that it would create yet another new empty DB.
Using PHPMyAdmin I backed up to original DB content and loaded it into the new WP 2.6 DB.
Now… when I log in I get the message “You do not have sufficient permissions to access this page.”