I shall open delete my present account with iTunes and open a new one - but I do not have the password. How can I then delete the present account??

I shall open delete my present account with iTunes and open a new one - but I do not have the password. How can I then delete the present account??

Since you can't delete Apple IDs and having multiple Apple IDs can cause confusion, what you may want to do is rename your existing Apple ID to the new email (desired Apple ID).  That would in effect do what you want, get rid of the old and give you the new.
See "Apple ID: Changing your Apple ID"
ivan

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