You may have to resort to this utility. Before doing this make sure that the account you are trying to delete will not produce another "orphaned" account underneath it.
This courtesy of MS: -
Open a "cmd" window from the run icon by clicking on it and typing cmd and hitting the return key.
Using the Net User and Net Localgroup Commands
If you prefer a terse Command Prompt window to a gooey utility, you'll want to use Net.exe for managing local users and groups. To change any local user account or group information, you need to be logged on as a member of the local Administrators group. (Alternatively, you can use Run As to launch the Command Prompt window, or you can precede each command you enter in a Command Prompt window with runas /user:administrator.)
In the following sections, we describe only the most common Net commands (and their most common parameters) for managing local users and groups. This isn't an exhaustive reference, however. You can get that information from online help or by typing net help command , replacing command with the word that follows Net in the examples. For instance, to get more information about the Net Localgroup command, type net help localgroup. This provides more help than typing net localgroup /?, which shows only the command syntax.
Net User
The Net User command lets you view, add, modify, or delete user accounts.
Viewing User Account Information Typing net user with no parameters causes the program to display the name of your computer and a list of local user accounts. If you follow Net User with the name of a local user account (for example, net user jan ), Net User displays all information about the user account, as shown in the sample that follows.
C:\>net user
User accounts for \\SEQUOIA
------------------------------------------------------------
Administrator Carl Guest
HelpAssistant Jan SUPPORT_388945a0
The command completed successfully.
C:\>net user jan
User name Jan
Full Name Jan
Comment
User's comment
Country code 000 (System Default)
Account active Yes
Account expires Never
Password last set 7/4/2001 12:43 PM
Password expires Never
Password changeable 7/4/2001 12:43 PM
Password required Yes
User may change password Yes
Workstations allowed All
Logon script
User profile
Home directory
Last logon 7/4/2001 11:54 AM
Logon hours allowed All
Local Group Memberships *Users
Global Group memberships *None
The command completed successfully.
Adding or Modifying a User Account Following Net User username, you can append any or all of the parameters. For example, you can add anew account for a user named Josie, create a complex password, and prevent Josie from changing the password with the following command:
C:\>net user Josie /add /random /passwordchg:no
Password for Josie is: nkHRE$oU
The command completed successfully.
Useful Parameters for the Net User Command
password or * or /Random Sets the password. If you type an asterisk (*), Net User prompts for the password you want to assign; it does not display the password as you type it. The /Random switch generates a hard-to-crack, eight-character password.
/Add Creates a new user account. The user name must be 20 characters or fewer and can't contain any of these characters: " / \ [ ] : ; | = , + * ? < >
/Fullname:"name " Specifies the user's full name.
/Comment:"text " Provides a descriptive comment (maximum length of 48 characters).
/Passwordchg:yes or /Passwordchg:no
Specifies whether the user is allowed to change the password.
/Active:no or /Active:yes Disables or enables the account. (When an account is disabled, the user can't log on or access resources on the computer.)
/Expires:date or /Expires:never Sets the expiration date for an account. For date, use the short date format set in Regional Options. The account expires at the beginning of the day on the specified date; from that time on, the user can't log on or access resources on the computer until an administrator sets a new expiration date.
/Passwordreq:yes or /Passwordreq:no Specifies whether the user account is required to have a nonblank password.
/Times:times or /Times:all Sets the times when an account is allowed to log on. For times, enter the days of the week you want to allow logon. Use a hyphen to specify a range of days or use a comma to list separate days. Following each day entry, specify the allowable logon times. For example, type M-F,8am-6pm; Sa,9am-1pm to restrict logon times to normal working hours. Use All to allow logon at any time; a blank value prevents the user from ever logging on.
Note: -
The last three switches (/Expires, /Passwordreq, and /Times) allow you to make settings that you can't make (or even view) using Local Users And Groups. These switches provide some powerful options that are otherwise available only with Windows 2000 Server or Windows .NET Server.
Deleting a User Account To remove a user account from the local security database, simply use the /Delete switch with the Net User command, like this:
C:\>net user josie /delete
The command completed successfully.
Net Localgroup
The Net Localgroup command lets you view, add, modify, or delete local security groups.
Viewing Group Information Type net localgroup with no parameters to display the name of your computer and a list of local groups. If you follow Net Localgroupwith the name of a group (for example, net localgroup "power users" ), Net Localgroup lists the members of the group.
Adding or Deleting a Group Following Net Localgroup groupname, append /Add to create a new group or append /Delete to remove an existing group. When you add a group or view its information, you can optionally add a descriptive comment (maximum length of 48 characters) by appending the /Comment:"text " switch.
Adding or Deleting Group Members You can add local user accounts, domain user accounts, and global groups to a local group (though you can't add other local groups). To do so, enter the names of the users or groups to add after the group name (separate multiple names with a space) and include the /Add switch. For example, to add Jan and Josie to the Power Users group, use this command:
C:\>net localgroup "power users" jan josie /add
The command completed successfully.
To delete one or more group members, use the same syntax, replacing the /Add switch with /Delete.
If this does not work you are not logged on as the administrator.