This make me confuse guys.

Lots of topics I read and they always advice to BOOT into safemode then scan and DELETE the virus.

Now my question is:
Why do I need to scan and delete viruses in Safemode if can scan and delete viruses in Normal mode?
When the machine is in Safe Mode, most viruses cannot run, and Anti-virus scans are often more effective. If you've tried to remove a virus in Windows, and have been told by your Anti-virus program that "access is denied," a scan in Safe Mode is a good idea.

Access MAY be denied due to a file being in use by your OS, in Safe Mode that file may not be in use..

So not all viruses can't run in safemode, some viruses still run even in safemode?Yeah some viruses will run even in safe mode.Safe mode has a minimal amount of drivers/programs/services running so it makes removal much easier. Many virus/trojans/worms will run as a service or background program. Removing them when they are not running gives a much greater chance of removal with no errors.

Safe mode with no windows open is the preferred METHOD of removal.Thanks guys for your answers. Your answers are helpful!