how do you transfer music from one ipod to another with different itunes accounts?

I have a friend who has a first generation ipod that was synced with another itunes account. He no longer has access to it and forgot login and password. I bought him another ipod touch 4th generation. I opened up a new itunes account for him. He has 470 songs on the old ipod that we want to put on the new ipod touch. How do we do it with two different itunes. We wish to use the new account. Thanks for any help