> Fyi this server does not host any websites.
This is untrue.

The server hosts OWA for Exchange
The server hosts WSUS for updating PCs - which uses web technologies
The server hosts RWA for remote access
The server may hosts Sharepoint sites

All these are web based.

You can relocate them to C: but why?  NORMALLY I don't move them off C: but I certainly don't object to having them off C:... good for you (or your predecessor) for doing so.

I stand corrected. IIS is needed for OWA, RWW and WSUS.
I am in the process of removing F drive completely, so I need to move it back to C drive. It is not an option for me.

You can steadily re-adjust the locations of everything...

If you provide more information as to what exactly you're doing with the server (why are you removing a drive) we may be able to offer better advice.

The reason for moving is that I am moving the server to virtual environment.

Something I just discovered and should have been included my original posting:
I was checking the C drive and saw C:\Inetpub folder there too.
It appears that C drive has more current file dates & time too.
I don't understand why Inetpub folder is in two separate location.

Hyper-V or VMWare?

Use the Proper P2V tools and just convert - there's no reason you need to get rid of drives.

It's possible someone COPIED or more likely MOVED them to the F: drive to free space on C.  Those are log files so you can technically delete them but I don't like doing that... logs help resolve issues, sometimes ones you didn't even know you had.

I like to know why this folder is found in two different drives and still need to consolidate.

I'll repeat:

It's possible someone COPIED or more likely MOVED them to the F: drive to free space on C.  Those are log files so you can technically delete them but I don't like doing that... logs help resolve issues, sometimes ones you didn't even know you had.

You DON'T need to consolidate.  Proper P2V allows multiple drives.

Windows / SBS / IIS did NOT create them in two places - a HUMAN did the second one...

I am the one who set this up back in 2012. I don't recall if and why why I might wanted to create F:\Inetpub.
I will need to get rid of F drive and it is not an option.
Is there a way to determine what program uses this F:\Inetpub folder when there is C:\Inetpub?

Yes I was able to rename it.

I remember trying to delete WSUS folder around 6/12/2016 from F:\WSUS folder. I think that is when I removed Windows Server Update Service Role in Server Manager, disabled "Specify intranet Microsoft update service location although I actually deleted .mdf and .ldf files this week.
Maybe WSUS has been creating and updating log files in F:\Inetpub\Logs\LogFiles\W3SVC1572271583 folder and it stopped when I removed WSUS role from SBS2011. Maybe I can simply delete this folder without consequence.
Other W3SVC folders have file dates from 2011 thru 2013.