>SET DELETED ON
>
>txtPathName = "DADOS\ECT\" + "ECT" + CHRTRAN(DTOC(DATE()),"/","") + ".TXT"
>= MESSAGEBOX (txtPathName)
>SET SAFETY OFF
>COPY FILE (anxFullPth) TO (txtPathName)
>SELECT pgreembolso3
>DELETE ALL
>append FROM (txtPathName) type SDF && till here records are appended OK
>set safe on
>SELECT pgreembolso3
>
>Now I need to delete the first record , because its the header
>
>BROW
>GOTO 1
>DELETE
> PACK
>BROW ---- first record still there

Moises,
GOTO 1 is not the same as GO TOP!!!
GOTO 1 is always move the record pointer to FIRST record no matter is it is deleted or not and no matter what is the current SET DELETED status.
You should use GO TOP or LOCATE (w/o anything else)