WHERE?

[partyzone]

read manual and couldn't find user accounts Preferences folder.

can any one tell me?

thx

[dell_xps]

Not sure what your looking for m8, click on apple logo top left ?

[gopher7]

If your using Lion try this,
Launch Terminal from Spotlight or Launchpad -> Utilities and enter this command, chflags nohidden~/Library/, folder should become visible.
To hide again type, chflags hidden~/Library.

I've not tried this myself but good luck.

[timelessbeing]

It is just called "Accounts" and it's in System Preferences under the "System" section.