Pls help delete

[gundam]

Can someone please instruct me on how to delete a file
that keeps on saying "File/Program may be used by another
program, close those programs and try again"

I've read somewhere that this is a common problem in WinXP
(home), and restarting the computer will help.

I've tried almost everything and there are still a few
files (photos, movies) that I just cannot delete or move.

Please help, thank you