Generally when someone asks this question it is because they confuse the use of an autoincrementing column with a "row number" type of function.
the purpose of an autoincementing column is to provide a unique, non-repeating key that can be used to refer to this record from another table. In a large transactional system it is quite common to have gaps in this field due to things like rolled back transactions or deleted user records. In general it is considered very bad form to change this field by hand, or treat it like a row number, since it only coincidentally happens to go in order.
So, I'll ask you first WHY you feel the need to reset the sequence, and the answer to that question may lead us to a better answer than the ones given so far. But unless you have some pressing need to do so, it would be best to NOT muck around with your autoincrement column, and make sure your code doesn't rely on it being sequential without holes in it.