|To delete a GPO|
In the Group Policy Management Console (GPMC) console tree, double-click Group Policy Objects in the forest and domain containing the Group Policy object (GPO) that you want to delete.
Right-click the GPO, and then click Delete.
When prompted to confirm the deletion, click OK.
To delete a GPO, you must have Edit Settings, Delete, and Modify Security permissions for the GPO.
When you delete a GPO, GPMC attempts to delete all links to that GPO in the domain of the GPO. If you do not have rights to delete a link, the GPO will be deleted, but the link will remain. Links from other domains and sites are not deleted. The link to a deleted GPO appears in GPMC as Not Found. To delete Not Found links, you must have permission on the site, domain, or organizational unit containing the link.
You cannot delete the Default Domain Controllers Policy GPO or the Default Domain Policy GPO.