Syntax:
DROP USER user [, user] ...

The DROP USER statement removes one or more MySQL accounts and their
privileges. It removes privilege rows for the account from all grant
tables. An error occurs for accounts that do not exist.

To use DROP USER, you must have the global CREATE USER privilege, or
the DELETE privilege for the mysql database. When the read_only system
variable is enabled, DROP USER additionally requires the SUPER
privilege.

Each account name uses the format described in
http://dev.mysql.com/doc/refman/5.5/en/account-names.html. For example:

DROP USER 'jeffrey'@'localhost';

The host name part of the account name, if omitted, defaults to '%'.

URL: http://dev.mysql.com/doc/refman/5.5/en/drop-user.html

