1) How to Delete orphan user mysites. we are importing only active users to moss 2007 users & profiles. Then sharepoint mysite delete timer job deletes those inactive users from profile list but it doesnt delete the mysites.

There is no out of the box way to automatically delete inactive user My Sites. It would not take too much code to write a .Net application (or even a PowerShell script) to scan all of the My Sites and check to see if the user is still in the profile list. Mike Smith TechTrainingNotes.blogspot.com

Thanks mike, can you provide sources for these if you have any related to topic, i will try or is there a third party tools to delete orphan mysite.

You could write a C# console program that loops through active users and then exports and then imports the active user site collections into another content database. Then upgrade the new content database. This could take a while (like hours if you have a lot of users). Hope that helps, SharePointNinja

You may have heard about DocAve, a third-party tool that dedicate for SharePoint data protection, migration, storage optimization, reporting, replication, compliance and administration. By its CA module, you can detect the dead accounts, delete the user profiles and delete the the users mysites.