This his nothing to do with MS Office, so you post on the wrong forum. You might get more or better respons on the XP or the Computer Help forum.
I would think that both Application Data and Start menu are required in both accounts, so it's a rather strange situation.
I would copy the things you want to save from these accounts (can't be very much, I should say) to a safe place in your own (administrator) account, then delete the accounts from Control Panel>User Accounts (or whatever the English term is). See in Explorer if anything is left, and delete that also.
Then make 1 (ONE) new account, and copy the saved things into it.
Hope this helps.
Some how I have created too many identities in my C:\Docs & Settings folder.
One I created at 5:00 the path is C:\Documents and Settings\John Doe the other at 8:00 is C:\docs and settings\John Doe\2Does. This is for the same person with different subfolderes. They both have cookies, favorites, my docs, user data. One of them has application data and templates. the other, start menu and desktop. This could get confusing later on. I would like to merge these two folders as they are for the same person. There are three other identities but they are OK. What would be the best and safest way to combine these identies. Thank you for any help.