1. Open a Command Prompt window and leave it open.

2. Close all open programs.

3. Click Start, Run and enter TASKMGR.EXE.

4. Go to the Processes tab and End Process on Explorer.exe.

5. Leave Task Manager open..
(After this There will be no desktop icons and nothing is accessible but don’t worry this is due to shutting down of explorer)

6. Go back to the Command Prompt window and change to the directory to where undeletable
file) is located in.

7. At the command prompt type DEL where is the file you wish to delete.

8. Go back to Task Manager, click File, New Task and enter EXPLORER.EXE to restart the GUI shell.

9. Close Task Manager.