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You can archive them if they're full e-books. That way you won't have to pay to get them back later if the price goes up. On the NOOK, select the "Show details and options" and scroll (if needed) to the "Archive" option.
If you really want to delete it, or if it's a free sample, you just log into your B&N account via your Web browser and delete it there. When you do a "Check for new B&N content" on your NOOK, the e-book will be removed from your NOOK.
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