If you have two Skype accounts and would like to be logged in on both of them simultaneously follow these simple steps:
1. Press the Windows key and R keys on your keyboard at the same time.
2. In the Run window, type %programfiles(x86)%/skype/phone/ and click OK.
-If you get an error, try again but this time type %programfiles%/skype/phone/ in the Run window.
3. Right-click the Skype.exe file and select Send to > Desktop (create shortcut).
4. Find the shortcut you just created on your desktop, then right-click it and select Properties.
5. On the Shortcut tab, in the Target field add /secondary to the end of the path. The Target field should now read "C:\Program Files\Skype\Phone\Skype.exe" /secondary (or "C:\Program Files (x86)\Skype\Phone\Skype.exe" /secondaryif you’re running a 64-bit operating system).
6, Click OK. Now each time you double-click the Skype shortcut on your desktop, it opens a new instance of Skype.
Tutorial taken from: Skype.
If you are on Mac check
http://superuser.com/questions/271646/multiple-skype-clients-on-mac-os-x