Please try this link :
Preventing a User From Having Multiple Concurrent Sessions
A common question asked regarding ASP.NET is how can you prevent a user logging on more than once at the same time. Unfortunately, the nature of ASP.NET means that you cannot tell if a user is logged in already. Sure you can log the fact a user has accessed your application, but there is no way to tell that they have abandoned their old session, perhaps by closing their browser, and that their new login is therefore valid.
The link contains a class SingleSessionPreparation which helps you keep track of GUID.