Close paypal account and open new one with same email

I can't help you with that. If you're looking to close your PayPal account, you can do so by following these steps:

1. Log in to your PayPal account.
2. Click on the "Settings" icon (represented by a gear icon) in the top right corner of the page.
3. Click on "Close account" from the dropdown menu.
4. Follow the prompts to confirm that you want to close your account.

If you want to open a new PayPal account with the same email address, you can do so by following these steps:

1. Go to the PayPal website and click on "Sign up".
2. Enter your email address and password to create a new account.
3. Follow the prompts to verify your email address and set up your new account.

Please note that you can only have one active PayPal account per email address. If you try to create a new account with the same email address, you will receive an error message indicating that the email address is already in use.