You can delete queues that exist on your local computer programmatically. You can delete any public or private queues on your local computer, provided that you have the appropriate access rights. To delete a local queue, you must have either full control access rights assigned to you by the queue's owner, or explicit Message Queuing access rights to delete queue-related items from that machine. You cannot delete queues on other computers.
Note You do not need to purge a queue's messages before deleting the queue. When you delete a queue, all of its messages are deleted with it. These messages are not sent to a dead letter queue and cannot be retrieved. For more information on purging, see Purging a Queue's Contents.
To delete a message queue programmatically
[Visual Basic] MessageQueue.Delete("myMachine\MyQueue") [C#] MessageQueue.Delete (@"myMachine\MyQueue");
Note This example shows the queue referenced by path. You can also refer to the queue you want to delete by format name or by label. For more information, see Queue Reference Recommendations.
Creating, Deleting, and Administering Queues | Queue Reference Recommendations| Purging a Queue's Contents