My friend created a account but now he wants to delete that account and create a new account with me as a referral so can he do that ?? and if yes then how?

You mean your friend signed-up for clixsense without a sponsor and now wants to be your referral ?

ya

Nilesmon wrote: ya

if your friend don't have any sponsor then he should file a ticket to clixsense ClixSense Help Center and ask them that he wants to be your sponsor ... he should correctly mention your user name i.e. Nilesmon clearly in his ticket

No need to delete your friend's account. Just instruct him to send him to send a support ticket to helpdesk here -> here mentioning that he wants to be your referral.

Remember he must do this process from his account. You will get him a your referral within 24hrs