When you try to delete or modify a system file in windows 7 ,you will get the error likë “permission denied” even you do it using administrator account,the reason is all system files are owned by TrustedInstaller with special permissions.If you need to delete / modify system file to perform special tasks ,please follow below steps:
1.Login as an administrator account
2.Open an Elevated Command Prompt
3.Type below commands to take the ownership of the system file you want to delete or modify,pls see screenshot as an example
takeown /f filename |
cacls filename /G username:F |

4.Now you should have the priviledge to delete or modify this system file