Just what do you want to do? Do yo mean you want to create a new Apple ID/iTunes account for her?
Note that apps and some other things are permanently locked to the account that purchased them. To transfer thoseapps and update them you have to sign into the account that purchased them.
You cam just create the new account, on the iPod go to Setting>Store and sing out of old account and sign into hers. Then she can purchase new item with her account. She can also go other places like Settings Messages, Setting> FaceTine, Settings>iCloud and sign out and sign into the new account. For iCloud she first has to create the iCloud account. See:
Thank u for ur reply. I'm sorry I didn't explain myself fully this is all very new to me and my daughter it is very annoying when, u are trying to set up something and u haven't a clue what u doing.
When I set her up on the iPod I gave her my apple and iTunes account and email address so now when she wants to buy anything on her iPod she uses my password and email address. When her friends message her they come through on my iPad because we share the same email.
What I want to do is keep my own email and apple account for my iPad but set her up with a new email address and iTunes account for her.
Will the games and music that she has bought with her iTunes card be gone on her iPod if we set her up with new account.
If you create a new account for her, you will have to purchase the apps she want again through her e-mail ID. Go to Settings-->Store-->Create Apple ID and create one for her. I guess you can still sync apps purchased on your account with her iPod even though she is signed in on another account if you share the same Mac/PC.