Vista - having problems with permissions

It seems that I've got some problems with permissions in my Vista Business.
I am logged on with administrator rights but there are some files that I can
not delete.

I've used the control panel and deleted most but not all.

Do I need to reinstall my operating system and if so what problems would
that cause.

I don't think you need to go that drastic of re-installing your OS. You'll need to (a) enable the real built-in Administrator and (b) "take ownership" of the files you can't delete. Shawn aka Brink has a tutorial to show you how. Just click the Vista Tutorials at the top of the window, select Account and you'll find what you need.( Take ownership can be found in one of the related links ). Please reply whether it helps or not. Thank you.