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If you have created too many FTP User accounts and some have not been used, and you want to remove certain accounts, you can accomplish it by following this tutorial.
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1. Log in to your Plesk account.
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2. Click on Websites & Domains from the Sidebar Menu.
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3. Under the list of Domain names, click on the appropriate domain name.
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4. From the Dashboard, under the Files & Databases section, click on FTP.
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5. Checkmark the appropriate FTP accounts and click on Remove.
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6. Confirm with Yes to remove the selected FTP accounts.