1.The owner of the records still remains with same deactivated users.You need to change the owner of the records to active user if necessary. 2.You can’t delete an active portal user; you can only disable or deactivate his or her access to the portal. 3.Need to check whether these users been used in any active Queues,Assignment rules,Approval process,escalation rules,apex etc.
For more info pls refer this link. https://help.salesforce.com/HTViewHelpDoc?id=deactivating_users.htm&language=en_US
2.You can’t delete an active portal user; you can only disable or deactivate his or her access to the portal.
3.Need to check whether these users been used in any active Queues,Assignment rules,Approval process,escalation rules,apex etc.
For more info pls refer this link.
https://help.salesforce.com/HTViewHelpDoc?id=deactivating_users.htm&language=en_US
Thanks,
Naveen.
https://www.autorabit.com.