>SELECT PGREEMBOLSO
> GOTO 1
> aa = RECNO()
> if ("ME") $ pgReembolso.valor
> DELETE FOR RECNO() = aa
>= MESSAGEBOX("deleted")
>brow
> endif
>
>the message box confirms deletion but in browse the record is still there

What is value of SET DELETED?
Also you ALWAYS will delete first record, no matter if it is deleted or not:

SELECT PGREEMBOLSO
GOTO 1
aa = RECNO() && That is always equal to 1

If you wan to check first non deleted record of tabl try this:

SELECT PGREEMBOLSO
SET DELETED ON
GO TOP
IF ("ME") $  pgReembolso.valor
   DELETE
   SKIP
    =MESSAGEBOX("deleted")
   brow
ENDIF