XP...Owner/Administrator accessibility

I read a message where someone said they added users, and
now they could not locate/access their
owner/administrator account.

I then saw an answer that they would find the
owner/administrator account only in SAFE MODE.

I have the identical problem, and have located my
owner/administrator account in SAFE MODE. There it sits
with the other "administrator" account I had created.
Unfortunately, while in safe mode, I am trying
to "DELETE" the 2nd account I created, and am told I need
to create another "administrator" account to do
so....yet, my OWNER account is an administrator account,
and XP does not see it and thus, doesn't allow me to
delete the other user I created.

HOW can I delete the other user I created successfully,
so that my OWNER/ADMINISTRATOR account is the only one
remaining, meaning that I will then be able to access it
outside of SAFE mode?

Please reply here and/or to my email address if you can
help. Thanks in advance.