How to Create an iTunes Store Account
Creating an iTunes store account will allow you to make purchases. You can also preview your purchases before buying them to make sure they are exactly what you are looking for.
Instructions
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Log onto www.apple.com
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Click onto the Store tab at the top of the page.
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Click Your Account directly beneath the Store tab at the top of the page.
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Indicate that you would like to set up an account. You will be creating an Apple ID.
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Compete all of the fields and then click the Continue button.
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You have now completed the process for creating an iTunes Store account.
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Tips & Warnings
Once you have an account, you can set your preferences by selecting 'Sign up for 1-Click' on the right-hand side of the iTunes home page near the top.