It’s real easy to do, and here’s how:
1 – Tap the Gear-shaped settings icon.
2 – Tap General.
3 – Scroll down to Reset and tap it.
4 – Tap Erase All Content and Settings.
After following the above procedure your iPad will be configured exactly like it was the moment you took it out of the box. If you’re selling it or giving it away, the new owner will be presented with the “First Time Setup” screen the first time he/she turns their new iPad on