This might happen if, when those administrative-level accounts were being set up, 
the user chose to make their folders private.  This choice removes other computer 
administrators from the access control list for these accounts' respective user profile 
folders within the Documents and Settings folder.

Try logging on as these users and remove the passwords on the accounts, then log 
off and logon as the built-in Administrator account to delete these users.

With a used computer, IMO it's best for both buyer and seller to start with a clean 
slate, so my advice would be to run the Recovery solution provided by the computer 
manufacturer to return the computer to out-of-the-box condition.

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