Why would you do that? All purchases will always be tied to the account from which they were purchased and apps will always need to be updated using that account.
How can I get new apple account
2 replies
You cannot actually delete your Apple ID. Apple would have to assist you with that. Creating a new ID is fairly simple, but understand anything you purchased with your old ID will transfer to the new one and you would have to repurchase them again.
Create Your Apple ID - Apple Support
How do I delete my Apple ID