Sale or Transfer of AdSense account

Sale or Transfer of AdSense account is not permitted as per the AdSense TOS.You may remove the existing codes,cancel the existing account,and then reapply for adsense in your own name. RELEVANT POINT FROM THE TOS__"AdSense accounts are not transferable, assignable or resalable in connection with the sale of your site or otherwise. For example, when a site changes ownership or management, the prior owner or manager must cancel the AdSense account for the site, and the new owner or manager may sign up for a new AdSense account in his or her own name."