Click on the Settings gear icon:
Click the "Accounts" tab
To the right of "Grant access to your account:" click "Add another account"
Enter the email address of the person to whom you would like to delegate your account.
Click "Next Step"
Click "Send email to grant access"
To access delegated email:
Open Your Gmail
In the upper right hand corner you will see your email address with a down arrow to the right.
Click the down arrow.
You will see a list of delegated accounts.
Select the account you want to access.
The inbox will open and you can conduct business as you wish.
Google Mail >