To delete a GPO, perform the following steps:
- Open the Group Policy Management Console (gpmc.msc).
- In the left navigation pane, expand the Forest node.
- Expand the Domains node, and then navigate to the domain where you want to delete the GPO.
- Expand the domain name, and then expand the Group Policy Objects node.
- Locate the GPO that you want to delete.
- Select the GPO.
- In the main pane, on the Scope tab, check to see that the GPO is not linked to any GPO by inspecting the field for The following sites, domains and OUs are linked to this GPO:.
If it's not empty, the GPO is still linked to OUs, sites, and/or domains. Remove these links by right-clicking them and selecting Delete Link(s) from the menu, ...