Accounts you can delete after upgrading from SMS 2003 to SCCM

I have been asked this question a few times now, so thought I would blog the answer...

The following accounts should always be deleted because they are never used for Configuration Manager 2007.

SMS Service account
CCM Boot Loader (DC) (SMS#_dc)
CCM Boot Loader (Non-DC)( SMSCCMBootAcct&)
Client Services (DC) (SMS&_dc)
Client Services (Non-DC) (SMSCliSvcAcct&)
Client User Token (DC) (SMSCliToknAcct&)
Client User Token (Non-DC) (SMSCliToknLocalAcct&)
Client Connection (SMSClient_sitecode)
Legacy Client Software Installation
Internal client group (SMSInternalCliGrp)
Site System Database (SMS_SQL_RX_sitecode)
Server Connection (SMSServer_sitecode)

The Site System to SQL Server Connection (SMS_SiteSystemToSQLConnection_sitecode) group is not used after upgrade and can be deleted for Configuration Manager 2007 sites, but is still used for SMS 2003 site servers and site systems to connect to their site database servers.