I think a better approach would be hiding it instead of deleting it.
Install MS Power Toys for Windows XP (requires Service Pack 1 or later) from http://tinyurl.com/2meyw and download and run TweakUI.exe. Start > All Programs > Power Toys for Windows XP > Tweak UI > Control Panel and uncheck any applets that you want to hide.
If the Windows is XP Pro, you may use Group Policy. Start > Run > type GPEDIT.msc in Open box > OK > User Configuration > Administrative Templates > Control Panel and choose an item you want and enable it.
Remove the cooresponding .cpl file from the system32 directory. Be safe search for all .cpl extension files and run them individually so you can be assured you are deleting the correct one. Also allow the foile to be deleted to the recycle bin that way it can be restored. Ultimate safety is to simply place the file in a different directory.
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Icon in Control Panel
I have Windows XP
Thanks
Terry