Skype products -- such as Skype Numbers and subscriptions -- are associated with the Skype account used to make the original purchase. Therefore, it's not possible to transfer these products from one Skype name to another.
However, you can give Skype Credit as a gift to your friends and family. Learn more here.
If you want to delete your current Skype account and start a new one, we recommend using up your subscriptions (or canceling your current subscriptions) before you delete your account. You can also cancel the Skype Number and get a new one for your new Skype account; unfortunately, there's no way to get the same number back on the new account.