You are Administrator of the organization you only have the permission to create the new user.But Once you created a user you can't deleted it.But you can De active the user only.
Follow the steps to create the users in salesforce.
1. Log in with admin account.Then click on Setup-->Administration Setup-->Users-->New User.
2. Fill up the fields properly then save it.
3. Here red mark fields are mandatory fields.So you must fill out it.
First Name: Enter the user first Name.
Last Name: Enter the user Last name.
Alias: It will automatically takes from first name and last name.
Email: Enter user email address.
User Name: It will takes from email field.
Nickname:It's also takes from user name.
Role: Role is nothing but Designation of the user in Organization. you need to select the role from drop down menu.It will depends on user license.
User License: User license is an exclusive licensure of rights assigned to a User.Some options become unavailable depending on the license type you choose.You can change a Salesforce license to a Force.com license, but you can’t change a Force.com license to a Salesforce license.
Profile: Profile is collection of settings and permissions that determines what the user can do with records. they have access to and how they view those records.
4. Select the other options and enter the remaining user information as needed.
5. Check Generate new password and notify user immediately to have the user’s login name and a temporary password emailed to the new user.
6. Then user Click on the mailed link then choose a password to enter the salesforce.com.
7. it's Done....!
Follow the steps to create the users in salesforce.
1. Log in with admin account.Then click on Setup-->Administration Setup-->Users-->New User.
2. Fill up the fields properly then save it.
3. Here red mark fields are mandatory fields.So you must fill out it.
First Name: Enter the user first Name.
Last Name: Enter the user Last name.
Alias: It will automatically takes from first name and last name.
Email: Enter user email address.
User Name: It will takes from email field.
Nickname:It's also takes from user name.
Role: Role is nothing but Designation of the user in Organization. you need to select the role from drop down menu.It will depends on user license.
User License: User license is an exclusive licensure of rights assigned to a User.Some options become unavailable depending on the license type you choose.You can change a Salesforce license to a Force.com license, but you can’t change a Force.com license to a Salesforce license.
Profile: Profile is collection of settings and permissions that determines what the user can do with records. they have access to and how they view those records.
4. Select the other options and enter the remaining user information as needed.
5. Check Generate new password and notify user immediately to have the user’s login name and a temporary password emailed to the new user.
6. Then user Click on the mailed link then choose a password to enter the salesforce.com.
7. it's Done....!