BREAKING IN SKATES

Some of the new skates, especially high-end models, come with heat-sensitive gel packs built in. That makes break-in a very easy process. Just follow the instructions that come with the skates.
For skates that don't have this feature (still the vast majority), the best way to break in new skates is the "damp socks" method. Start by putting on thin socks which have been dampened with warm water.Then put on the skates.Lace them up, but not tightly. Wear them for about half an hour, just sitting or walking around a little. Do this two or three times before skating in them.
There may be areas of the boot which rub the foot, in which case you'll need to add some padding. You can use foam pads or more expensive silicone gel pads. Any pro shop can provide these. We've also had good results just using foam cosmetic pads cut to shape and glued in with a flexible glue like Household Goop. You can also add foam or gel insoles for padding and support. If there's enough room in the boot (and there should be in a new boot) these are a good idea to reduce the shock involved if the skater has reached the jumping stage. The insole can be removed if the skater's foot grows too much.
Sometimes the skates still need a little work. A shoe repair shop can "punch out" an area of the boot which consistently rubs the foot.
TAKING CARE OF YOUR SKATES
All skates (except those which just sit in the closet) will need polishing to cover the scuff marks they accumulate. There are several good brands of boot polish on the market. You don't need a product made especially for skates.
For walking around the rink, you'll need a pair of plastic or rubber blade guards. These cost under $10.
Wipe the inside of the blade guards every now and then to keep them clean. You don't want dirt and grit in there grinding down the blades.
It is imperative to keep your skates, and especially the blades, as dry as possible. Every time you take your skates off, you should dry them thoroughly with a towel. Then put on a pair of terrycloth soakers. Soakers absorb any water you missed and keep the blades dry between uses.
SOAKERS
GUARDS
SHARPENING
Finally, skate blades need to be kept sharpened. A dull blade is not only difficult to skate on, it's unsafe, since the skater can't control his/her movements if the edges don't bite into the ice.
When the blades get dull, there are several options.
Some rinks have do-it-yourself sharpening machines. Don't even think about it.
For a few dollars, every rink has someone who can sharpen blades. Granted, the skill level of this person varies, but the different between a competent job and a great job isn't noticeable for an 8-year-old taking Basic 2 lessons.
For competitive skaters, the quality of the sharpening job IS very important. Ask your skater's coach for a recommendation.