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How to change administrator in Quickbooks Enterprise 8.0

jceo asked
How do I change the administrator to someone else in Quickbooks Enterprise 8.0.  When I log in as the current administrator there does not seem to be an option to do this.  Thank you
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Are you referring to an Admin user in QuickBooks? If so, You need to be logged in as a current Admin user. Go to Company>User>Setup User and Role.

If you want to add Admin rights to an existing user, highlight the user and click edit. You can then select the Admin role for them. If you're adding a new user, create the user and assign it the Admin Role.

If you're referring to the master administrator, which most people don't even know is there, the link provided by szichen is a good on to use.