Why not use the same iTunes account on the new device? Is she creating a new iTunes account for a new device?
Is it possible to send the £23 in iTunes credit she has to another iTunes account?
Not sure if this guy's trolling...
But anyways, you canjust sign out on her iPod, (or just restore it to stock)
You can always sign into another Apple device and still have your iTunes credit.
Trolling? Why? Because i mentioned a competing device? I asked a genuine question - check my sig and you'll see I have a fair bit of Apple equipment.
Nevertheless thanks everyone who replied with useful comments. I'll be passing this on to her. May be best for her to leave it in iTunes for the future - unless I was to buy an app and just ask her for her iTunes account to purchase it on my device?