NEXT can't be used in that manner.
only one NEXT can exist for each FOR

you could however do something like:
Code:

 $files = Dirplus('c:\documents and settings')
for each $file in $files 
  If not instr($file,'Administrator')
     ?'Would you like to delete the profile '$file' ? y/n>'
     gets $deleteIt
     if $deleteIt='y'
      ? 'Are you sure you want to delete this profile? Y/N>'
      gets $confirm
     endif
     if $confirm = 'y'
      rd $file
     endif
  endif
next
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