thank you so very much, Angelyn, for your step by step directions, which look like they should work if i could locate the account.  however, the account is not listed in the chart of accounts.  When i did find it (not in the chart of accounts but by linking back to it from a report that contained items in it from the spurious account), the name of the account included "deleted." does this provide a clue for a different way to access it to delete it?  thank you again for your help! ellen