This article explains how to delete users from a Windows 7 computer, how to back up user files, and how to set up guest accounts.
How do I delete user accounts in Windows 7?
After you have backed up all the important files of the user account, it is time to delete it. Here is how to delete a user account in Windows 7.
Select the Start icon and choose Control Panel from the Start menu.
Select User Accounts and Family Safety. In the User Accounts section, select Add or remove user accounts.