A profile contains the settings and permissions that control what users with that profile can do within Salesforce, the partner portal, and the Customer Portal.
Navigate to Profiles
Click Your Name | Setup | Administration Setup | Manage Users | Profiles.
Profile List View
You can choose to add a New Profile or click on the Name of an existing Profile to view / edit that specific Profile.
Profile Detail Page
- Click Edit to edit the profile settings.
- Click Clone to create a profile based on this profile.
- For custom profiles only, click Delete to delete the profile.
- Click View Users to view the users who are assigned to the profile.
For more information See Force.com's Overview of Profiles