Try this. Right-click Command Prompt, and choose Run as Administrator.
Type the following command, and then press
ENTER:

takeown /f Path_And_File_Name

For example, type:
takeown /f C:\Users\You\Downloads\unwanted.mp3

Type the following command, and then press ENTER to grant
administrators full access to the file:

icacls Path_And_File_Name /GRANT ADMINISTRATORS:F

For example, type:
icacls C:\Users\You\Downloads\unwanted.mp3 /grant administrators:F

Then try to delete unwanted.mp3.

If that doesn't work, try to delete the file in Safe Mode.

"jeff" wrote in message
...
I have an mpeg file on my local hard drive that I cannot delete. My account
is an administrator account, running under vista ultimate. When I look at
the
file properties I see that the ownership is unassigned (unable to display
current owner), but when I attempt to take ownership, windows security
reports "Unable to set new owner on [filename]. Access is denied."

Can anyone recommend steps to delete this file?