DavidR
5
You keep saying that viruses can’t be deleted without saying why they can’t be deleted this may help us to help you.
Because these are in system folders (protected by windows) you are going to have to disable system restore and reboot to ensure that any removal action is effective. Win XP-ME - How to disable System Restore
If you haven’t already got this software (freeware), download, install, update and run it, preferably in safe mode, Ewido anti-spyware If using winXP. or a-Squared free if using win98/ME.