Open eps files on gimp/ghostscript

Help needed please. I have windows 7 and I want to open eps file on gimp I get the message

Error starting Ghostscript. Make sure that Ghostscript is installed and - if necessary - use the environment variable GS_PROG to tell GIMP about its location.
(Failed to execute child process (Invalid argument))
Windows 7( 32 bit)
ghostscript.com>gs900w32.exe
Gimp 2.6.11

I have looked through the forums and have found this below *to*, I have tried all of this and still no joy can anybody help please.
Thanks

*I personally could not get to the install window for ghostscript until i had defined the environment variables as GS_PROG and gswin32.exe.

control panel>system and security>system>advanced system settings>environment variables>new

After setting the environment variables as defined above i could install ghostscript

Once installed i went this route to find the new path variable

Computer>local disk>program files>gs>gs 9.00>uninstal and copied the path...C:\Program Files\gs\gs9.00\bin\gswin32.exe

I then went back to environment variables and replaced gswin32.exe with C:\Program Files\gs\gs9.00\bin\gswin32.exe

Restarted Gimp and can know successfully download .eps files*