is it winXP? Try booting into safe-mode, log on as administrator(not an
account with admin rights), see if anything shows up (set yourself up
to see hidden folders/files, and not to hide files w/known extensions).
Do this under folder options in control panel. If they show up, and you
still cant delete them, try taking ownership of the files, then try.

[[No files may appear in the Recycle Bin if the files in the Recycled folder
are damaged.]]

Run Error Checking.  Reboot.  Try to empty the Recycle Bin again.

Error Checking (chkdsk.exe).
1. In My Computer or Windows Explorer, right-click the drive you want to
   check, and then click Properties.
2. On the Tools tab, click Check Now.
3. Select both of these:

o To run Chkdsk by using the /f parameter, select the Automatically fix file
system errors check box, and then click Start.
[[Specifies whether Windows repairs file-system errors found during disk
checking. All files must be closed for this program to run. If the drive is
currently in use, a message asks if you want to reschedule
the disk checking for the next time you restart your computer. Your drive is
not available to run other tasks while the disk is being checked.]]

o To run Chkdsk by using the /r parameter, select the Scan for and attempt
recovery of bad sectors check box, and then click Start.
[[Specifies whether Windows repairs file-system errors found during disk
checking, locates bad sectors, and recovers readable information. All files
must be closed for this program to run. If the drive is currently in use, a
message asks if you want to reschedule the disk checking for the next time
you restart your computer. Your drive is not available to run other tasks
while the disk is being checked.  If you select this option, you do not need
to select Automatically fix file system errors. Windows fixes any errors on
the disk.]]

You have to reboot for Error-checking to run.

For a look at the chkdisk log.
Open the Event Viewer...
Start | Run | Type:          eventvwr     | OK
Look in Application | Listed as Information |
Event ID: 1001
Source: Winlogon
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Also
http://www.kellys-korner-xp.com/xp_qr.htm

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Recycle Bin - Deleting Problems