How to open an delete a Google/gmail account?

Be Careful About Deletion if you do it once you can not retrieve your account anymore.

 

By the way, here are the step by step instructions to delete google account.

1. Login to your account going to www.gmail.com

2. See the top right of the page.

3. Then click on the Accounts tab:

4. Part way down the resulting page in the section labeled Google Account settings, click on the link labeled Google Account settings:

5. On the resulting page is a column listing all the services that are available to your account. Click on the Edit link at the top of that list:

6. Bottom of the page there are lists your options:

Click on the link that matches what you're attempting to do.
Remember that GMail is just one service associated with your account. Even though your account may be associated with a GMail email name, that same account may be used for many other Google services not related to email.
Also be aware that if you cancel your GMail account, those other Google services may no longer be able to send you email until you establish a new email address with them. The same is true, actually, for any service, company or contact when you delete an email address - they'll need to know your new one in order to contact you.
And finally, let's be clear: there's no "undo": once you delete your email account it's gone forever and cannot be restored. That includes all the email messages sent and received and your contacts as well. If there's anything you want to keep, be sure to back it up first.