To Many Administrator Accounts

Ihave 3 adminstrator accounts on xp home. I cannot delete any of them. And, none of them will give me supreme access to the other. I would like to start over with one administrator account with supreme access and one limited account. I have problems with debugging my computer because of the above issue.

How do you mean Administrator? If you mean Computer Administrator accounts (as apposed to the built in administrator account) you should be able to remove any accounts if you are logged on as an administrator ( I just created and removed one on another machine)