How can I delete my Apple ID
How can I delete my Apple ID and create a new one
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You can see this article below, which explains how to delete your Apple ID, you must be aware - that the email your current Apple ID was created with cannot be used for a new Apple ID. Remember to also sign out of the devices that are signed in with the Apple ID that you want to delete. But you will find all the information here below:
How to delete your Apple ID:
How to delete your Apple ID account - Apple Support
To create a new Apple ID:
How to create a new Apple ID - Apple Support