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ok guys i was looking about on the net and came across this so less of the talking more to the point tutorial :
1.Get to 55 able to prestige.
2. Enter prestige and wait 3 seconds then pull out ethernet cable.
3.Turn off PS3 by front.
4. Plug cord back in and turn on using front.
5.Log into the user that you did it with.
6.Go to game.
7.You should be level 1 next prestige.
8.Quit game.
9.Delete the user that you did it on.
10. Create a new user and re-create the account you just deleted.
11. Log in and go to game you should be 55 next prestige.
WARNING : Make sure you know your details before deleting user.
Not sure if this works past 55 unprestiged, have not tried.
Again like COD5 it may not work on everyones account.