right click the file, properties.
click the security tab.
click the advanced button.
click the owner tab
click edit on the bottom, set yourself as the owner.
close all the dialog boxes
right click the file again, properties.
click the security tab.
click the advanced button
click the change permissions button on the bottom
check the include inheritable permissions box if its not already checked.
look at the permissions listed and make sure you are in a group or listed.
close the dialog boxes.
try to delete the file. If you get an "in use" error, you will have to delete it in safe mode.
Also note that you have to delete the restore file as well, or disable system restore before you delete it.
from the command prompt, you can follow this method:
http://www.howtogeek.com/howto/windows-vista/how-to-delete-a-system-file-in-windows-vista/