Sorry, most times I'm too long winded, other times I forget that members have different skill levels and I don't provide enough information. More information is better - thanks for your update.
I think you accomplished what I was trying to suggest - in a different way, but there are many paths to the same destination. At least you attempted to accomplish, success is such a subject term.
So here's what I understand:
You switched to ATT
You created a new ATT eMail account on ATT.net
and specified your BellSouth.net eMail as the other address (for recovery and notifications?)You did not use the ATT.net eMail address
You continued to use your BellSouth.net eMail addressWhen send/recv stopped working, you created an eMail account in Windows Essentials Mail (WEMail) for your ATT.net ID
.....Some time in the past ATT was promoting switching to att.net so I logged on and created a new Att email account. I used my bellsouth account as the other email address and created an account complete with new user name and password. I had not used it since because it was a different account than my bellsouth account. When my live mail really quit sending and receiving I used my ATT account info and created a live mail account.
WEMail immediately rcvd msgs from your BellSouth.net account
-> I'm a little confused - but ATT may have done this in the background for you
--> it all depends on what ATT meant by other eMaill address when you set up your promo ATT account
--> ATT could have meant that it would convert your other eMaill address to the new ATT address.
--> I really don't know the answer to that. You'd have to contact ATTIt never worked again is a bit vague. Did you get the send/recv error? Did you get any error or did you just not get any eMail?
-> You removed the ATT eMail account from WEMail
As soon as the account appeared in live mail my bellsouth mail downloaded into the new account. It never worked again so I removed the account from live mail.
I thought about suggesting using the ATT yahoo servers, but couldn't find good information. There were a few possibilities.
You tried to create an eMail account in WEMail for your BellSouth.net ID - using your wife's eMail account as an example. Great thinking by the way - it's always easier to build a test account if you have a working example. Easier, but not always successful.
The eMail account you set up in WEMail using the information from your wife's account works - it sends/recv mail from/to your wife's Bellsouth.net ID
-> Yours won't? Again, I'm a little confused. You removed your BellSouth.net account in WEMail, then recreated it using information in your wife's WEMaill account as a basis.
Something I discovered today, my wife's email which continued to work when my account was shut down, had the Incoming mail server as POP.att.yahoo.com and Outgoing server as smtp.att.yahoo.com.
Since I have already removed my account I tried to create my bellsouth account in Live mail using the same settings in live mail that my wife's account has.
You guessed it; Wife's will send/receive and mine won't send/receive.
Yeah, that's my fault. I thought you could hear what I was thinking

WEMail identifies the account using part of the eMail address, sometimes it's not all that obvious and you have to look inside the folder at the .oeaccount file.
-> Properties on the folder won't help
Now, on to the problem. Bill, I created the backup file for my wife's Live account and I have the recreated account for me in Live. I navigated to the location specified and it lists two accounts but does not identify the account. I tried properties and was unable to distinguish between them.
Again my fault... are you sure you don't hear what I'm thinking, I'm thinking awfully loud

I'm just going to skip the explanation in this post, we'll come back around if you still want to try
-> I should have said "In Windows Explorer..."
I also tried to create a new folder for Bellsouth test by right clicking and there was no new option. How do i create a new folder. Next, how do I identify wife's account?
If identified how do i copy it to Bellsouth test folder.
Basically I was saying
In Windows Explorer, create a new folder called BStest under Windows Live Mail.
Then navigate to the folder that contains your wife's eMail account for WEMail.
--> it wasn't appear ant which folder it was
Copy *.oeaccount to the BStest folder you created in step 1
Navigate back to the BStest folder
Edit the .oeaccount file in BStest - change values for four of the tags
I provided values for the 1srt two tags, you'll need to provide the values for the two that are
red, bold, italicized
<Account_Name type="SZ">BSxgdude</Account_Name>
<SMTP_Display_Name type="SZ">xgdude</SMTP_Display_Name>
<POP3_User_Name type="SZ">BellSouthLoginValue</POP3_User_Name>
<SMTP_Email_Address type="SZ">BellSouthEmailAddr</SMTP_Email_Address>
But I didn't...
Yes, that's correct - you read my mind.
I think you got there by manually creating the accounts in WEMail. Additionally you have a copy of your wife's account that works in your WEMail, yet your newly created account for your original Bellsouth.net does not work (send/recv)
Your instruction I am not familiar with, *.oeaccount to..\BStest . And does the up one level occur automatically. I think your instructions are for me to modify the entries that are my wife's in the BStest folder by substituting with my bellsouth account entries; zzzizs that right?
Is your wife's original WEMail account on a different machine or
do you have separate logins on the same machine?
So, lets' try it this way. Forget about all the copy/edit/"import" stuff
You have a working WEMail account for your wife's BellSouth ID configured in you WEMail client,
correct?
This account is separate from her real WEMail account,
correct?
If that is
NOT her main account in WEMail (hence my previous questions), then yep you understand the concept.
Change that account to use your BellSouth.net login and eMail address (the other two values are display only and won't affect send/recv operation)
In WEMail, you can right click on the eMail account in the left pane and rename it so you know it's the one you're testing