How to delete Gmail Account

To delete a Gmail account and delete the associated Gmail address:

• Log in Gmail Account
• Go to Google Account Settings.
• Open the Products page.
• Click Edit in Your products.
• Click Remove Gmail permanently in Delete a Product.

You can also choose Close account and delete all services and info associated with it to remove your entire Google account (including your search history, Google Docs, iGoogle page, AdWords and AdSense as well as other Google services).
Make sure Yes, I want to permanently delete example@gmail.com and remove it from my Google account. is checked.
Enter an email address different from the address associated with the account you are closing under New primary email address.
Gmail may already have entered the secondary address you used when creating the Gmail account.

• The alternative email address becomes your new Google account user name.
• Make sure you enter an email address to which you have access. You need that access to complete deleting your Gmail account.
• Enter your Gmail password under Current password.
• Click REMOVE GMAIL.
• Open the “Gmail Removal Confirmation” email from “accounts-noreply@google.com” at the email address you specified as your new.
• Follow the deletion link in it.
• Type your Gmail password under Password:.
• Click Verify.
• Keep in mind that you cannot undo this step.

People who mail your old Gmail address will get back a delivery failure message. Make sure you announce a new or alternate old address where desired.