Since Google integrated YouTube into the Google Plus social network, some YouTube channels are connected to Google Plus profiles, while others are not. Whether you've connected your YouTube channel to a Google Plus profile completely changes how you delete an unwanted channel -- if the channel is connected to a Google Plus profile, you must delete the profile to get rid of the channel. If you aren't sure which situation applies to you, try the method for an unconnected account. If you don't see the "Delete Channel" button, switch to the other method.
Delete Channels Without Plus Profiles
Log in to the YouTube account you want to delete and visit the advanced account settings page. Press "Delete Channel" to start -- this step won't immediately erase your account.
Enter your password to verify your identity.
Press "Delete Channel" to permanently erase your YouTube account, including videos, playlists, history and comments. To quit without erasing the account, click "Cancel." Deleting a YouTube channel does not delete your Google account, so you won't lose your Gmail or other account features.
Delete a Google Plus Profile
Log in to the profile tied to your YouTube channel and open the menu in the upper-left corner of any Google Plus page. Click "Settings."
Scroll to the bottom of the settings and click "Delete Your Entire Google Profile Here."
Re-enter your password to confirm your identity.
Read the list of affected services and check the "Required" box to indicate your understanding. Press "Remove Selected Services" to erase your profile, including the attached YouTube channel. To back out, press "Cancel." Deleting your profile won't erase your entire Google account -- you won't lose any Gmail messages.