Thanks for the help jerryjanis.  I folllowed your steps and now the guns work great, except for the calibration.
One funny thing though, there is a 3 position switch on the side of each gun used to calibrate, postion for player 1 and position for player 2.  When I set the player 2 gun in the proper player 2 position, and I try and map the re-load button, I get nothing.  But when I set the player 2 gun to the player 1 postion, it maps just fine.  Using analog+xp, it is not required to set the player 2 gun to the player 2 position.  I tested this with a few games and they still work independent of eachother.
Howard_Casto, according to these new TV light guns, they say you only need to calibrate them once and never again unless they are disconnected.  Of course, I have tried calibrating them many times in all the different games, and I always get the same thing.
Oh ya, the calibration is also off in windows when moving the cursor around with the guns.  So it is not a Mame thing.  I did notice that when I moved the guns back about 1 1/2 feet from the screen, the calibration was different, it was pretty much all over the place.  When I held the gun in one spot and kept pressing the trigger it never hit the same spot twice.  And when I would move just a little to one side, it would jump across the whole screen.  But as I got about 6 inches away from the screen, it was more consistent, but still off about 6 inches to the right and 1 inch up.  This is on a 27in TV.
I'll call Act labs today and post what they say.
Thanks again for all your help.
Terry