I want to reset for another user I want to give to my son how do I do this

Hello Rosie,

I am sure your son is excited to be getting an iPad, and you can follow these steps to erase all content from your iPad so that it is like new:

To remove all content and settings from your iPhone, iPad, or iPod touch:

1. If you wish to recover the data again, ensure that you have aniCloud or iTunes backup and that it is up to date.
2. Tap Settings > General > Reset > Erase all Content and Settings.

iOS: Understanding 'Erase All Content and Settings'

http://support.apple.com/kb/HT2110

Thank you for using Apple Support Communities.

Best,

Sheila M.