If you're referring to the generic email utility, just don't set up an account. If you have something set up, merely remove it in the main Email app menu.
If you mean the Gmail account, which is needed for Play Store (the former "Market" for Android apps) and other Google functionality such as Google+, etc, then you can do the same thing but it will want to activate again when you reboot, so the best thing to do is go online via your computer and enter your Gmail/Google account there and use the menu to delete the account.
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