Click the "Start" menu button. Click "All Programs," "Ableton" and "Live." Click the "Live" program icon to open Ableton.
Click "Create," then either "Insert Audio Track" or "Insert MIDI Track," depending on whether you want to load an audio sample or a MIDI clip, respectively. By default, Ableton starts with one audio and one MIDI track loaded -- add as many additional tracks as desired.
Click the "Start" menu, then click "My Computer" to open Windows Explorer. Navigate to the folder containing the clip or sample you want to load.
Click and hold the sample or clip. Press "Alt" and "Tab" simultaneously to switch back to Ableton. Drop the sample or clip into the audio or MIDI track to load it into Ableton.