Try Start, Run and type in "control userpasswords2" but without the quotes. If all is well you should get a dialogue box listing all the users. Highlight the one you want to get rid of and click the Remove button. You shouldn't be logged on as the user you are wanting to delete. One of the users on the PC should have an Administrator account but with XP Home you need to boot up in Safe Mode to login to the built-in Administrator account.
If you boot into safe mode by pressing F8 early in the boot sequence you will automatically be logged in as the System Administrator in Win XP Home. Now you will be able to delete any users other than system users such as Administrator or Guest. click here and look at the section "XP Home safe mode - some differences " for more info on Safe Mode. I hope that this is your own computer that you are playing with because it is surprising for an only user not to have administrator rights.
Sorry for the long gap in responding to the above problem. The problem is now resolved. The 'Guest' Account can not be DELETED but could be SWITCHED OFF. This meets my requirements. Thanks everyone for your help/suggestions.
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