Why not just remove the Create permission from Accounts on the Profiles you do not want to have access to creating Accounts? This way they dont even have access to the "New" button.

Thanks fopr your reply but I dont want to remove the  "New" button for profile but i want some knid of functionality that if someone  have a profile with no access to create new account then it when user click on  "New" button then it should display a error that "you dont have permission". I create validation rule for this but that only work when you try to save the record so this means that user still have to input some data in account ecord and which i dont want.

thsi is validation rule:

AND(
ISNEW(),
$Profile.Name <> "System Administrator",
$Profile.Name <> "DP&S: Business Admin"
)

any idea?

thanks

Validation Rules do not pertain to buttons, so you cannot use them in this case.

I still do not understand why you want them to have access to the New button but not be able to use it. It is like giving them a piece of cake and telling them they cannot eat it.

But in order to get close to what you want, you are going to have to replace the New button with a custom button and use javascript to produce a message. This link might help you:

http://success.salesforce.com/questionDetail?qId=a1X30000000HhzjEAC