1) Click on the following link:
http://www.facebook.com/help/contact.php?show_form=delete_account
2) Login with you UserID and password
3) Click “Submit”
4) You’ll be asked to confirm, Type in your Password, and then Solve the Captcha. Click Okay to continue.
5) Your Account will be deleted after 14 days. Acknowledge the message by clicking “OK”.