To actually delete an Apple ID is impossible. But citing some of the settings to the desired state, it is possible to minimize the "life" of the old account and if you want to configure the new.
To remove Apple ID from any device that runs on IOS, go to "Settings" gadget icon this menu item is by default on the home screen.
Choose from a list, select "iTunes & App Stores". Here you can change settings for your ID. Click on the field Apple ID that shows your ID. Displays the panel with the control options. To disconnect your account from that device, click on the "Exit" button (Sign Out).
If you want to remove an Apple ID using a computer, you will need a basic Apple program "iTunes". Apply this software absolutely free.
Open iTunes and in the top menu, click on the "Shop" (Store). Select "View my Apple ID" (View My Apple ID) and in the opened window enter your own password.
On the new page in the "account Information" click on "Deauthorize all devices" (Deauthorize All). This is necessary in order to exit from your account with all your devices, otherwise your ID will not succeed.
Unsubscribe from updates iTunes Match by going into the unit and iCloud by clicking the appropriate button. You will receive a confirmation that your account has been successfully unsubscribed. After all the action, log out of your ID and if necessary register a new one.