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Once a Sony Entertainment Network account is created, you can not delete it. It will remain on the PlayStation Network servers forever. If you wish, you may remove it from your PlayStation®3 computer entertainment system so it is no longer visible.
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Because each Sony Entertainment Network account can only be associated with one User, you need to create a new User to use a different Sony Entertainment Network account on your PlayStation 3. You may not use the same User to sign in to a different Sony Entertainment Network account.
If you try to use a different Sony Entertainment Network account (different email address), you will receive the error message "You cannot sign in using another user's sign-in ID (e-mail address)."