:D

1) Click Start> Run, type regedit, and then click OK.
2) Go to
HKEY_LOCAL_MACHINE\SYSTEM\MountedDevices\
3) create a new binary value ( name ="\DosDevices\m:" (without this "") )
4) right click on the \DosDevices\c: > modify >>copy the entire binary data
5) right click on the \DosDevices\m: > modify >>paste the entire binary data
and click OK
6) And restart the system
now you can see new drive m:\ with same properties of drive C:\
:D :)