[:( desktop folder]

You could also try Drive Discovery or Image Recall 3.

[Cannot clean off file !]

I am just trying to throw around new ideas, so here goes 1. is it an invalid shortcut or reference? OR 2. is it a hidden or protected operating system file?

You could try scaning for issues.

[User Accounts]

First, are you an Administrator? If you are then log on, open the start menu, go to Administrative Tools, then open Computer Management, and then there should be a folder called Local Users And Groups. It has all the users on your computer listed in it. Please feel free to e-mail me if you need anything else