How to remove a Windows folder with error "Access is Denied"

Use process explorer http://technet.microsoft.com/en-us/sysinternals/bb896653.aspx to find out what has the file in use - there is some process that has a lock on it and explorer does not tell you which one.

1. Launch Process Explorer
2. In Process Explorer select the Find \ Find Handle or DLL menu or press Control+F
3. Search for the folder full path in question (example d:\Common\Cost)

You may need to take ownership of the folder and its contents then reset the security before you can delete it.