nc73, i think you're missing the point. If you have a contract to buy something that is new and unused and it turns out to be second hand, the contract is breached and you are entitled to demand your money back or specific performance of the contract. You might be happy to delete, reformat or whatever but not everyone would be, especially if they had to pay someone else to do it. Plus, I don't know if you have children, but I'd be pretty damned annoyed if I turned on a new PC in front of my child only to find a load of porn files. Not to mention what are you going to do if, say, the police trace illegal material to this computer which you spposedly bought new?? So I can understand the OP's friend being annoyed.