Hi,
Restart computer in Save Mode and login as administrator.
go to the folder and take ownership. then try to delete.

sorry Safe Mode

that has been tried, did you read my post ?  i doubt it...
-took ownership of whole disk and child folders and files
-delete from command prompt
-delete from ERD commander CD
-delete with a knoppix cd

in your post Safe Mode is not mentioned or tried.

then please, inform me what is the benefit of booting in safe mode and booting from ERD, or Knoppix cd?

nobus--Third party programs such as System Security Suite and CCleaner will clean out Content.IE5.
http://www.igorshpak.net/  (you check the Temporary Files box in both columns)
http://www.ccleaner.com/
Content.IE5 is well and truly hidden, even when you have Windows Explorer Folder Options set up to allow seeing hidden files and folders. It does not appear in Temporary Internet Files folder.   I reach it by putting C:\Documents and Settings\Username\Local Settings\Temporary Internet Files\Content.IE5 into the Address line

will try your suggestion jcimarron, and post back

Be sure to logon to a different user account in order to delete the IE5 files of another user.  They may not delete under your own account if that account is logged on.  The system would consider them to be "in use".
 

the user does not exist anymore, also if you read what i tried,your answer  does not apply
i posted "-that (old) user is not visible in user accounts, and so the account cannot be deleted"

jcimarron, i tried ccleaner
there were 9 folders in the ie5 folder, ant it cleaned out 4 of them, but not the 5 others
so partial success
more hints?

nobus--I use System Security Suite.  It cleans out all the Content.IE5 alphanumeric folders, and leaves you with four (or five) essentially empty folders (containing only desktop.ini), usually with new alphanumeric names.  
Did you check the content of the five remaining folders--of course before using the internet again?  Maybe they are empty and you did not know it.  (If you click directly on the folders in the right panel, you will get a warning message which can be ignored.  Clicking on the folders in the left panel (Folder mode) will open immediately.)  

yes i checked them, each one has the same file in it, as before
also, i tried to download SSS, bu t i get "Error 404 - Not Found" when i click on the download

If the user account no longer exists, then the IE5 files should not be "in use" by anyone except for the system which may access them for housekeeping purposes.
What is the EXACT path of the IE5 folders, including user name?  Please do a dir listing -
Did you try the XP Xleanmgr>  http://support.microsoft.com/kb/315246

nobus--
"yes i checked them, each one has the same file in it, as before"
But are they empty (except for desktop.ini)?
It looks like the Igorshpak site is down or gone.  

>>  each one has the same file in it, as before   <<  this means that there is the same file in it, NOT empty
it's name is "opleidingen" if you want to know, in all 5 folders

nobus--How big is the opleidingen file?  My guess is about 4KB (which means the alphanumeric folder is pretty close to empty).  If that is the case, all the old content (several MB worth) of the Content.IE5 alphanumeric files except for the opleidingen file has been deleted.  Content.IE5 is where much of your Temporary Internet Files are kept--lots of images, favicons, .html files, etc..

the file is 0 bytes, when i try to delete it, i gat an answer that it does not exist; but it is there in 5 folders.
i'v run the ccleaner twice, and a chkdsk
sorry for the deley in posting, was busy with other things

nobus--Let's go back to the beginning.
A client has a corrupted user profile.  You are able to delete everything except the files in Content.IE5.
This is one way to remove the user profile
http://www.windowsnetworking.com/kbase/WindowsTips/WindowsXP/AdminTips/Miscellaneous/Howtodeleteuserprofilesproperly.html
Another approach
http://techrepublic.com.com/5208-11184-0.html?forumID=47&threadID=183562&messageID=1872276  (read especially the later posts in the thread)
However, it seems that the user profile has already been deleted so you turned your attention to the Content.IE5 folder which seems difficult to remove.
Now, I confess that I have never deleted a user profile so I do not know what happens to the Content.IE5 folder.  
However, the suggestions I have made tell you how to CLEAN OUT the CONTENT of the Content.IE5 folder--including the CONTENT of its index.dat file.  So there is NO TRACE of the user's information.  Even if you could DELETE the Content.IE5 folder, it and the associated alphanumeric folders and index.dat would only be recreated on reboot.  BUT they would be EMPTY of old user data--just as they now are after using CCleaner.
Don't you feel you have accomplished a practical solution to your problem?
P.S.  Content.IE5 is a System Folder.  And you have seen how Windows has made substantial effort to hide and protect it.  I am told it can be removed in Safe Mode using Bart PE.  However, even if true, and to repeat, new versions of Content.IE5 and its subfolders and files (all empty of data) will be created on re-boot.

using your first link, the old user is not listed, hence cannot be deleted
using the 2nd, i don't find the " Open the local PCs users and groups console"
for the rest, i tried ccleaner, but the file "opleidingen" - o bytes is still there. (i even rebooted, and ran it a 2nd time)
since my goal is to clean out all previous users info, my goal is not met yet.
>>   I am told it can be removed in Safe Mode using Bart PE.    <<  seems not true, see my start post :
-took ownership of whole disk and child folders and files
-delete from command prompt
-delete from ERD commander CD
-delete with a knoppix cd

nobus--"since my goal is to clean out all previous users info, my goal is not met yet."
YES, IT IS.  There is no "previous users info" in those essentially empty files and folders in Content.IE5 after using CCleaner.
I do not speak Dutch (or whatever language that is) so do not know what "opleidingen" means.  In English, the only file remaining in the various Content.IE5 alphanumeric folders after using CCleaner is desktop.ini--usually 67 bytes.  And that never contained any "previous user info".  If you want to read the index.dat file in Content.IE5 itself after using CCleaner, you can do so with
http://support.it-mate.co.uk/?mode=Products&p=Index.datSuite
You will find no "previous user info".
Just be sure to chose the Content.IE5 index.dat file, since that program will find all index.dat files on the PC.

opleidingen means training (like courses)
btw how did you know it's dutch ?...
actually, there  is no desktop.ini file either...
i don't mean to upset you, but this is clearly a remnant of the previous owner.
the fact that it is 0 bytes, of course , makes it very difficult to erase it, and up to now, no pragram, or maethod was able to erase it.   It's just puzzling, and itching in a distinct part of my body, that nobody cares to talk about in public.
I wan t to delete it !
And be assured i appreciate all your effort and input !

i tried Killbox, and now moveOn Boot, neither helped, or removed those files..
strangely, unlocker only produces an icon in the systray? ?  
not sure what to do next..seems VERY strange to me

something that can help : when i try to delete the file opleiding, it answers by saying the file is not found

nobus--I have never used CCleaner and unfortunately you cannot use System Security System, but my experience with the latter is that no files are left behind other than desktop.ini and an empty index.dat.
Maybe CCleaner is not quite as thorough and left the shell of opleiding, but it seems it did the job of cleaning opleiding out.  Maybe a few more reboots and you will find the empty shell is gone, too.  :)
I could try to send you the installation file for System Security System.  It is only 270KB.  Is that permitted here, especially since it was free and the owner seems to have gone out of business?

nobus--igorshpak's site is back and you can download System Security Suite
http://igorshpak.net/
Be quick, and Good Luck.

sorry, again error 404 site not found for the download !
there must be a way i can clear those remnants (i think it is only the name, no actual file..)

nobus--Well, I can reach the System Security Suite download site.  Maybe I am more lucky in my timing .
Yes, I agree. No "previous user info"  left in Content.IE5.

nobus--Did you ever try taking ownership or possession of the opleidingen file itself and then try to delete?

did try the download several times, i can get on the site, but the download always gives error 404.
i will surely try that also ! (i welcome anything now...)
tx for the continued support. i'll click the attention button, maybe another guy knows more ?

nobus--"tx for the continued support. i'll click the attention button, maybe another guy knows more ?"
Of course do that.  
Did you try the "taking possession" suggestion?
P.S.  Yes, igorshpak is down again.  BUT, guess what?  http://www.geocities.com/igor_shpak/

you won't believe me- i could download it, and will try it.
your last suggestion will be tried too

now i'm flabbergasted - or anything alike...
what i did :
i connected the disk as slave to a working PC
deleted those files and folders and got each time an error as said
then i deleted them with BCWipe and got also those errors (inaccessible)
put the drive in original system to try your 2 last suggestions   - and the files are gone ? ! ?
looks like BCWipe did something after all, even it said it could not ?
awaiting your ideas, and will close this ticket then

i can't thank you enough for your continued assistance, and suggestions, even if they did not help directly, they showed me some ways, and tools -  so thanks again !

update :   BCWipe as suspected did it; it did not delete the files or folders, but moved them to a folder named BCWipe.stu all the folders there contain the "opleidingen" file, which  sadly enough , cannot be removed.
on the other hand, the content.ie5 folders were recreated, and empty.
i tried to take ownership, - but there is no "security" tab in the properties of the folder, so that does not work.
and wihile bboted from ERD Commander, i could not delete it either.
strange  that it can be moved, but not deleted...

nobus--That is good news.  I never thought to use BCWipe or any other disk wiping app.  But the BCWipe people were aware of this.  See http://www.jetico.com/support-bcwipe-faq/ and especially the answer to 2.2.
It sounds like you never did get to try permissions and System Security Suite.  Now we will not know if SSS could have worked.  :)
P.S.  Throughout all your efforts, how often did you reboot?  Some times trying and failing to remove a file seems to "weaken" the file's grasp and a reboot or two causes it to delete.  
P.P.S.  I recently ran SSS and found a file other than desktop.ini remaining in one of Content.IE5's alphanumeric folders.  However, I just right clicked|Delete and it was gone.

yes i tried to get pernmissions now - see above
i did not get to use the SSS yet, but will do since i downloaded it now!  good to remember me of it !

nobus--"i tried to take ownership, - but there is no "security" tab in the properties of the folder, so that does not work."  (I missed that earlier.)  I
find no Security tab for Content.IE5 or the alphanumeric folders, but the files inside the alphanumeric folders do have a Security tab.
Do you have the Security tab in any folders/files?  If not, you have to disable Simple File Sharing in Windows Explorer|Tools|Folder Options|View tab|bottom of the list.
I look forward to hearing what you think of SSS, but I think you do not have any files that need clearing now???

yes, alas, as i,posted  - in c:\~BCWipe   ---btw; did yoy mean answer in 1.2 ?
logging off for today, i'll be back !

nobus--No I did mean 2.2 in http://www.jetico.com/support-bcwipe-faq/
While all the FAQ's are interesting that one mentions bcwipe.stu.

ok Last and FINAL  update :i was unable to delete those files with BCWIPE (tried several times and reboots)
then was looking on my own on the net and found a reference to unlocker  saying it could delete such files
( Don't have an heart - attack; i know you posted that, an i tried it but it did not seem to work then )
but now, i looke d more closely at it, and saw it created an icon in the content menu
i tried it - and it worked.
killbox, and Move on boot were tried, but were unable to delete the files!
i owe you an apology for the overlooked ( and not understanding correct) Unlocker program
But : all is fine now, and here are your points ! you've deserved them fully, if only for the continued support.

nobus--That is really good news.  Sad that you never got to use SSS.  :)

i agree, it was solved just before trying it; but ill install  and look at it anyway.
and Thanks again ! it's a pleasure to work with you.

nobus--tot volgende tijd  (OK, I got that from a dictionary.)

i just looked at SSS, and yes, it looks promising .
tot volgende keer (zeggen wij hier !)