There are two steps to follow. First, on the old Roku you need to do a factory reset. If you still have it on a TV just go into the Settings/System and find the Factory reset option. If you don't want to hook it up to a TV, then just power it up and find the recessed button on the back of the Roku. Use a pin or something to press that button and hold it for a minimum of 30 seconds (and not one second less). After that you can release the button and power it off, as it's completely reset and cleared all of your personal information.
The second step is to log into your Roku user account (https://my.roku.com) and find the device you're giving away, click on it, then click on "Remove device from account".
Now the person you give it to can set it up as if it's a new device and link it to their Roku user account.
Dan
Roku Community Streaming Expert
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