Are you doing this first? You need to disable the account first signed in
as the Administrator.
To disable or activate a user account
You must be logged on as an administrator or a member of the Administrators
group in order to complete this procedure. If your computer is connected to
a network, network policy settings may also prevent you from completing this
procedure.
1.. Open Computer Management.
2.. In the console tree, click Users.
Where?
a.. Computer Management
b.. System Tools
c.. Local Users and Groups
d.. Users
3.. Right-click the user account you want to change, and then click
Properties.
4.. Do one of the following:
a.. To disable the selected user account, select the Account is disabled
check box.
b.. To activate the selected user account, clear the Account is disabled
check box.
Notes
a.. To open Computer Management, click Start, and then click Control
Panel. Double-click Administrative Tools, and then double-click Computer
Management.
b.. A disabled account still exists, but the user is not permitted to log
on. It appears in the details pane, but the icon has an X in it.
c.. When a user account is activated, the user is permitted to log on
normally.
d.. The built-in Administrator account cannot be disabled.
Then you can delete the account:
To delete a user account
1.. Open Computer Management.
2.. In the console tree, click Users.
Where?
a.. Computer Management
b.. System Tools
c.. Local Users and Groups
d.. Users
3.. Right-click the user account you want to delete, and then click
Delete.
Notes
a.. To open Computer Management, click Start, and then click Control
Panel. Double-click Administrative Tools, and then double-click Computer
Management.
b.. When you need to remove user accounts, it is a good idea to disable
the accounts first. When you are certain that disabling the account has not
caused a problem, you can safely delete it.
c.. A deleted user account cannot be recovered.
d.. The built-in Administrator and Guest accounts cannot be deleted.