http://kb.adobe.com/selfservice/viewContent.do?

externalId=tn_12727

Quit Internet Explorer, if it is open.

From the Start menu, choose Search > Files or Folders and search for flash.ocx (if
you are removing Macromedia Flash Player 6) or swflash.ocx (if you are removing
Macromedia Flash Player 5 or earlier).

Note: The name of the ActiveX control changed with version 6 to "flash.ocx". See
Windows XP error installing Macromedia Flash Player ActiveX control (TechNote
16178) for details.
Note the path to the file. The path is typically:
C:\Windows\System\Macromed\Flash on Windows 95, 98 or WinME;
C:\WinNT\System32\Macromed\Flash on Windows NT or 2000;
C:\Windows\System32\Macromed\Flash on Windows XP.

If more than one copy of the file is found, note the paths to all copies of the
file.
Select Start > Run.
In the Open field, enter the following command:

regsvr32 {path}\{filename} /u

Replace {path} with the path to the filename noted from step 3.
Replace {filename} with thefilename noted from step 2.

For example, if you're uninstalling the Macromedia Flash Player 6 ActiveX control
on Windows 2000, the path would be:

regsvr32 C:\WinNT\System32\Macromed\Flash\flash.ocx /u
Click OK. You should get a RegSvr32 dialog box stating that the executable
succeeded. If it failed, double check the path and file name for your system.
Select Start > Find Files or Folders and enterflash.ocx (if you are removing
Macromedia Flash Player 6) or swflash.ocx (if you are removing Macromedia Flash
Player 5).
Right-click on the found file and choose Delete from the context (right-click)
menu. If more than one copy of the file exists, delete each one.
Search for swflash.inf using Windows Find utility (Start > Find > Files or
Folders). This file is used during the installation of the Macromedia Flash Player
ActiveX control.
Right-click on the file and choose Delete.
Restart the machine.