did you follow these steps:
To delete a user account
1.
Open Computer Management
2.
In the console tree, click Users.
Where?
Computer Management > System Tools > Local Users and Groups > Users
3.
Right-click the user account you want to delete, and then click Delete.
Note
• To open Computer Management, click Start, and then click Control Panel. Click Performance and Maintenance, click Administrative Tools, and then double-click Computer Management.
• 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.
• A deleted user account cannot be recovered.
• The built-in Administrator and Guest accounts cannot be deleted.
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Are you the administrator?
Is the xp home or xp professional?
what is the name on the returning account?
what is your antivirus?
Post back with answers to my questions please.