Step 1.
RSA1 ->
Choose infooject ->
Choose "Delete master data" in context menu of your infoobject ->
Choose with SIDs.
After this you will see that all of the masterdata with SIDs is deleted or "Some master data cannot be deleted".
Step 2
In the second case go to transaction SLG1 ->
Choose
Object = RSDMD
Subobject = MD_DEL
External ID = **Infooject code**
Here you will see, where your master data is used
Step 3
Delete data of the data targects from step 2.
It is nessecary for data consistency.
After go to step 1.
Remark:
You should NOT to del SIDs in SE14. Especialy in production environment.
Otherwiise you can loose your data consistency.