How to give administrator access to second user

does this solves your purpose....

make a new user role rank with higher rights , like ablity to delete administer....

just give that user that specific role

One of the very first things I do when building a site is to create an "administrator" role with access to everything and sign myself up under my own name. This has several positives. One is that I can change my own role as needed so that I can test each of the access rights myself. Another is that I hate seeing "posted by Admin on ...;" I'd much rather it say "posted by Nancy..." I also have sites that select nodes by user ID, and usually exclude user/1 on those lists.

Nancy W.
Drupal Cookbook (for New Drupallers)
Adding Hidden Design or How To notes in your database

hm, i spent 15 minutes for surfing the menus and then 15 minutes to search the web for this. It is not about good productivity.

Perhaps, such a simple thing like adding 2nd admin might be improved in Drupal.
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I have found drupal, because it was listed under best alternatives for Mambo, for Joomla and for Wordpress.