Recreating User Profile in Windows Vista
In Windows VISTA it was quite a challege that even after I've renamed or moved the user folder in C:\Users directory it doesn'solve the problem. In Windows 2000 and XP recreating a profile is as easy as renaming the the user profile from USER_NAME to USER_NAME_Old, or deleting the profile in the systems properties | advance | user profiles. But in Windows VISTA you have to go in the registry to do the trick.
Login as administrator delete the username folder in C:\Users\
open the registry and go to
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
Locate the S-1-5-xx key which had the old profile name and delete it.
Reboot the system
Let the user login
I got the work around from the Microsoft TechNet forum site http://forums.microsoft.com/techNet/