If you're talking about Users then yes, if you delete a User the online account is deleted.

thanks good news.

Not true. It deletes it from your machine, but you can create a new user and then sign up with an existing account. The account remains active online. If you want to truly delete your account you must contact sony, and its a huge pain in the ass.

Well yea, i thought thats what he wanted. to delete the account from the machine.....

I believe they have an option on the phone line customer support. as well as the website.

Okay great info non-the-less, as long as it's not taking up any precious space i'm fine with it.