can i transfer my itunes gift card balance to another apple id?

You can't. The only thing you can do with an iTunes gift card balance aside from spending it is to contact Apple and request that it be cleared, in which case they'll keep that money; this is only worth doing if the balance is preventing you from changing countries.

(70351)

There is no way to do this.

I recently tried to do this, and was told in email from iTunes Support:

I understand that you would to transfer your Store credit balance to a new Apple ID. I appreciate your decision of contacting us to have this concern addressed. It's my pleasure to be of help for you today.

*****, I am sorry but it is not possible to transfer the Store credit balance from one account to another. However you can edit your Apple ID.

can you give me a link for clear my credit ?

Contact iTunes support. http://www.apple.com/emea/support/itunes/contact.html