Go to the Delta SkyMiles website (see References).
Log in to your SkyMiles account by entering your SkyMiles number, personal identification number (PIN) and last name in the log-in area located in the top left corner of the home page.
Click on the "Buy & Transfer Miles" link located on the left side of the home page. On the following page, click the "Transfer Miles" link.
Enter the recipient's name, SkyMiles number and number of miles you are transferring into the "Recipient Information" area located at the bottom of the page and click the "Continue" button. You can transfer miles in increments of 1,000, up to 150,000 miles.
Pay the transfer fee using a credit card. On the "Billing Information" page, provide your name as it appears on the credit card, the expiration date of the card and the billing address for the card. It will cost you $40 for the first 1,000 miles and $10 every 1,000 miles thereafter. Click on the "Continue" button when finished.
Click on the "Confirm" button on the confirmation page to complete the transfer.
