"Access Denied" Error Message When You Try to Delete a File
http://support.microsoft.com/?kbid=298345

How to take ownership of a file or folder in Windows XP
http://support.microsoft.com/?kbid=308421

You cannot delete a file or a folder on an NTFS file system volume
http://support.microsoft.com/?kbid=320081

MANUALLY DELETING STUBBORN FILES
http://aumha.org/a/stubborn.php

You Cannot Delete a File or a Folder
http://support.microsoft.com/default.aspx?scid=kb;en-us;320081

How do I delete an "undeletable" file?
http://www.dougknox.com/xp/tips/xp_undeletable_file.htm

Delete A File That Is Seemingly "Undeletable"
http://www.theeldergeek.com/delete_undeletable_file.htm

Delete - Can't Delete Files or Folders
http://www.kellys-korner-xp.com/xp_d.htm#del

Delete - AVI, MPG... files (access denied error)
http://www.kellys-korner-xp.com/xp_d.htm

Scroll down to Delete - AVI, MPG... files (access denied error)
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How To Delete "Undeletable" Files And Folders In XP
http://www.bootdisk.com/xptop20.htm#8

Cannot delete file or folder
[[Sometimes a file cannot be deleted or a folder removed because Windows
says it's open by another program.]]
http://www.michna.com/kb/WxCannotDelete.htm

You Receive an "Access Denied" Error Message When You Delete Folders from a
Mounted Drive
http://support.microsoft.com/?kbid=319368

The code (registry tweak) here will add delete on reboot to the context
menu.  Don't use if you don't want the extra item in the context menu
and you don't know how to remove the registry entries.

http://www.msfn.org/board/index.php?showtopic=36948&st=20

The file will be permanently gone when you use it, it won't be in the
Recycle Bin.

You can also try:

http://ccollomb.free.fr/unlocker/

or:

http://www.killbox.net/

or:

http://www.snapfiles.com/get/moveonboot.html

or try an old favorite rm.exe unix/posix/sfu utility.

John