Resetting the Apple Watch for a new user is an easy process. First, you will need to unpair the watch from your iPhone. To do this, open up the Apple Watch app on your device and select “My Watch”. Next, choose “General” and then tap on “Reset” at the bottom of the screen. You will be prompted to confirm that you would like to unpair and reset your watch before it begins erasing all content and settings associated with your account. Once complete, you can set up a new user profile in accordance with Apple's instructions found here: https://support.apple.com/en-us/HT204544 . After setting up a new profile for yourself or another user, make sure to choose Restore from Backup when prompted so that any saved data is transferred over properly!