ORA-13759: User "string" cannot remove reference "string".
Cause : The user attempted to remove a SQL Tuning Set reference that does not exist. The user might not own the reference.
Action - How to fix it : DBA Scripts :: www.high-oracle.com/scripts
Check the reference ID and the reference owner and retry the operation.
Well, the reason for above error is that i have taken the above script from a 11g database and running it on 10g database. 11g has bring some changes in password management. Below code is executed on 11g and user created successfully, which is expected result.