Google allows only one account per user. If you want to create another account then Google won\’t allow you to create more then one account. Google will catch you for another account and will show error like Please delete another account and try again.

In case if you get error then you need to delete one account as per Google policy so, you can delete it too by following simple steps.

1. Login to your account which one Adsense account you want to delete.
2. Go to Account > Settings > click on Account information
3. You need to Close account.
4. That will delete your Adsense account.

Now you can use your active Adsense account as per as you want.