I have two apple account I would like to use my old one how do I delete both and start over

All purchases made using an Apple ID are tied to the ID. Delete the ID and you will need to download them using your new ID. Try fixing your existing Apple ID if you want to retain access to your previous purchases.

See if you can recover the ID/password.

Apple ID - How to find your Apple    An iCloud e-mail address is an Apple ID.

Apple ID - Find              

Enter the Apple (iCloud) ID and click Forgot Password.

Apple ID - Manage            

Apple ID – Forgot Password            

You can delete or deactivate the one you know the password for. See the documents at the bottom. I'd just ignore the other one unless you want to try to recover its password. See  If you forgot your Apple ID password https://support.apple.com/en-us/HT201487. I wouldn't bother.

You'll need to create a new Apple ID unless you simply want to change the Apple ID of the one you know the password for. It you want to create a new one see: See How to create a new Applehttps://support.apple.com/en-us/HT204316Keep

Keep in mind that some things available under the first Apple ID will not be available under the new Apple ID. For example, you won’t be able to transfer anything purchased from the App and iTunes Stores to the new ID. And, there are other issues to be addressed. See what Eric Root say on this matter here: https://discussions.applehttps://support.apple what Winston Churchill says about it here: https://discussions.apple.com/thread/7452747.

If you just want to change the your Apple ID of the one you know the password for, then:

See the instructions below.

Change your Apple ID (Be very aware of the restrictions here.) https://support.apple.com/en-us/HT202667

Before changing your Apple ID using a computer, sign out of all Apple  services that use your Apple ID. If you are going to use an iPhone, iPad, or iPod, then stay signed in with your Apple ID on only that device. This instruction is taken from the above documentunder the heading Before you change your Apple ID.

For sign out purposes, see Where can I use my Apple ID? https://support.apple.com/en-us/HT202659 “This list is provided for informational purposes only and is subject to change without notice. It's not intended to include every feature or service that uses Apple ID. Visit the Apple ID support page for more information.”

There may be some redundancy, but see What to do after you change your Apple ID or password 

 https://support.apple.com/en-us/HT204071

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How to Delete your Apple ID Account https://support.apple.com/en-us/HT208504 

“While your request is being processed, you can contact Apple Support with the unique alphanumeric access code you received, and we’ll help you cancel your request. After your account is deleted, Apple can't cancel the request, reopen your account, or restore your data.”

How to deactivate your Apple ID account  https://support.apple.com/en-us/HT208503

If you request account deactivation, you'll receive a unique alphanumeric access code. When you're ready to reactivate your Apple ID, contact Apple Support, provide your access code, and we’ll help you reactivate your account. If you lose this code, we won't be able to help reactivate your account."