Change iCloud email address - Apple iPad 32 GB WiFi Tablet PC

Changing iCloud email equals to changing Apple ID, steps are:
Step 1. Go to http://appleid.apple.com > Sign in your Apple ID > When you enter the account managing page, click Edit on the right, next to REACHABLE AT.
Step 2. Click Change Apple ID > There will be a box where you need to enter the new email address > Click Continue button > Then a six-figure code is needed to continue. Apple will send an email with six-figure verification code to your new address, and go to the new email address to get the verification code.
Step 3. Enter the six-figure code > Click Continue > Click Done, and your iCloud email is successfully changed.

If you need to change the iCloud account or Apple ID account on your iPhone, you must delete the existing iCloud account on the device. How to Change iCloud Email on an iPhone