Since iPods are designed to be synced to one computer with one iTunes account, the answer to this question is pretty straightforward. First, make sure all of the music from the iPod you'd like to switch is backed up on your computer. If you have music on your iPod that isn't on your computer, you'll have to use a special program — I like PodWorks ($8) — to move the files from your iPod into your iTunes account.
To find out how to reset your iPod and sync it with a new iTunes account, read more.
Once you're sure you have everything off of your iPod, plug it into the computer to reset it. When the computer recognizes your iPod, click the "Restore" button to delete your information. You should then be able to detach your iPod for use on a different computer; when you plug it into the new computer, create a new iTunes account for this iPod.
You're also able to toggle multiple iTunes accounts on the same computer; under the "Store" option on the menu bar, click "sign out" to sign out of an existing account. Then plug your newly wiped-clean iPod into the computer to create a new account. To switch back and forth, use the "sign in" and "sign out" options. For detailed instructions and troubleshooting, check out Apple's support page.
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