To reset your PSN account on PS3, you must first delete all of the data on your PS3. This will erase all of the saved games and other data that is not associated with your PSN account. Once you have deleted all of the data, restart your PS3. Press X to sign in with a new user. Enter the information for the new user and make sure to select “New User” when prompted to choose an account type.
On the PS3, you can delete your account by going to “Account Management” in the “Settings” menu. There, you can delete your account by selecting “Delete Account”.