Log on to the Delta SkyMiles website. Follow the links to the "How to Transfer SkyMiles to Another Account" section of the site.
Enter your account number, the account number to which you want to transfer the miles and any other personal information the website requires. If you wish to transfer miles to more than one account, up to four accounts may be selected during the same transaction.
Enter in the amount of miles to be transferred. Delta requires that you transfer a minimum of 1,000 miles and allows a maximum of 30,000 per transaction. Mileage must be transferred in increments of 1,000.
Click the submit button and print out the page with the confirmation codes for your records.