Generally in any ERP/Accounting/E-Commerce software applications, deleting of orders is never good practice. At most, you should be archiving these off if you need to clean them up, and then only after verification that all data has been archived (usually in an off-site database or database backup somewhere) should any orders actually be removed from the live site. We do have a knowledgebase article on clearing old orders out, but again this should only be done if you are deleting test data, or after a full database backup and preferably archival of existing orders that you'll be deleting, because once they are gone...they're gone for good
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