This is a forensic tool to deal, in an offline way, with Microsoft Windows® protected data, using the DPAPI (Data Protection API).
A non-exhaustive list of those recoverable secrets are :

* EFS certificates
* MSN Messenger credentials
* Internet Explorer form passwords
* Outlook passwords
* Google Talk credentials
* Google Chrome form passwords
* Wireless network keys (WEP key and WPA-PMK)
* Skype credentials

Of course you need to know the user’s current password, you can recover it from the SAM.
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You can also read an excellent article on the undocumented process of recovering DPAPI passwords here