[Snuffy]

To take ownership.:

1. Start/Run and type cmd
2. Type cd\
3. Type cd windows\system32
4. As a user, Run this command,
takeown /f Spoolsv.exe

This has given you ownership of the file. Enter the System32 directory via Windows Explorer and right click the file.
Go to the Properties/Security Tab and edit/add an entry for everyone and give them all full access. (tick all the squares).
You will find you can now delete the file.

Examples:
TAKEOWN /?
TAKEOWN /F lostfile
TAKEOWN /F \\system\share\lostfile /A
TAKEOWN /F directory /R /D N
TAKEOWN /F directory /R /A
TAKEOWN /F *
TAKEOWN /F C:\Windows\System32\acme.exe
TAKEOWN /F %windir%\*.txt
TAKEOWN /S system /F MyShare\Acme*.doc
TAKEOWN /S system /U user /F MyShare\foo.dll
TAKEOWN /S system /U domain\user /P password /F share\filename
TAKEOWN /S system /U user /P password /F Doc\Report.doc /A
TAKEOWN /S system /U user /P password /F Myshare\*
TAKEOWN /S system /U user /P password /F Home\Logon /R
TAKEOWN /S system /U user /P password /F Myshare\directory /R /A

opens start -- type cmd and run as admin --> type takeown /?