Gmail is a popular web based email service from Google. It has lot of features for easy web based email sending and receiving. If for some reason you want to delete your Gmail email account, following is quick procedure. Once deleted you cannot recover your Gmail login.
Steps to delete Gmail account
1. Goto Gmail & login into your account.
2. Click “Settings” at the top right.

3. Click on “Accounts and Import” tab on settings page.
4. Click “Google Account settings” link at the bottom.

5. Click “Edit” link next to “My Products”.

6. Click on “Remove Gmail permanently” link.
Complete the follow form to permanently delete your Gmail account. This will only delete Gmail access, you can still access Google account [see - Delete Google account]
