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chinni dchinni d 

when we deactivate a user what will happen any record which are assosiated with that user suppose an oppertunities in progress then what will happen to that oppertunity?

learn_cloudsflearn_cloudsf
You can create and edit accounts, opportunities, and custom object records that are owned by inactive users. For example, you can edit the Account Name field on an opportunity record that’s owned by an inactive user. To enable this feature, contact Salesforce
Dutta SouravDutta Sourav
Check this link:
https://help.salesforce.com/apex/HTViewHelpDoc?id=users_deactivate_considerations.htm&language=en_US (https://help.salesforce.com/apex/HTViewHelpDoc?id=users_deactivate_considerations.htm&language=en_US)
tural  sadiktural sadik
Actually that is why users can not be deleted. Everything stays the same if you do not transfer ownership. BUT you cannot use inactive user for new records, the lookup window foes not show that user and if you try it programmatically salesforce gives error saying 'INACTIVE_OWNER_OR_USER, operation performed with inactive user [005...] as owner of opportunity'