Код:
$sql = mysql_query ("DELETE FROM users WHERE USER_ID = '$USER_ID'");
$queryxw = "INSERT INTO users (USER_ID, FIO, IP, LOGIN, GROUP, TELEFON, TIME_TO_SOTCOM, TIME_TO_DISCONNECT)
VALUES ('$USER_ID', '$FIO', '$IP', '$LOGIN', '$GROUP', '$TELEFON', '$TIME_TO_SOTCOM', '$TIME_TO_DISCONNECT')";
$resxw = mysql_query($queryxw) or die(mysql_error());