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Transfer Fee: If you transfer a lifetime Satellite Radio Service Subscription from one Receiver to another or from one person to another you will be charged a transfer fee. The transfer fee is currently $75.00. SATELLITE RADIO SERVICE SUBSCRIPTIONS ARE TRANSFERABLE ONLY TO THE EXTENT PROVIDED FOR HEREIN. A LIFETIME SATELLITE RADIO SUBSCRIPTION IS NOT TRANSFERABLE IF IT IS ASSOCIATED WITH A RECEIVER INSTALLED BY AN AUTOMAKER OR AN AUTOMOTIVE DEALER IN A VEHICLE, EXCEPT IN THE EVENT THE ORIGINAL RECEIVER ASSOCIATED WITH THAT LIFETIME SATELLITE RADIO SUBSCRIPTION IS STOLEN, ACCIDENTALLY DAMAGED OR, IN OUR SOLE DISCRETION, IS DEFECTIVE. No transfer fee will be charged for the transfer of a lifetime Satellite Radio Subscription associated with a Receiver installed by an automaker or an automotive dealer if, in our sole discretion, the Receiver is defective.
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http://www.sirius.com/serviceterms
The cancellation fee is also $75.