So you've probably seen the guides that let you create a free US iTunes account with a voucher/redemption code from a website, and that's probably works just fine for you.
But the problem is that it only works for United States accounts - all well and good if you're in the US, but what if you're overseas? Say, living in Australia? Or, the redemption codes will expire in the future - what happens then?
Some of the apps available for the app store are only available in certain stores, plus the Free Single of the Week (and occasionally free TV shows) are different in each market too.
Using my guide that I've written up over at Tech Wired Australia, you can *easily* and *quickly* create a free account that works for *any* iTunes store - so you can have accounts from all over the place
(for example, I have accounts for the Australian, United States, United Kingdom and Canada stores, all for free).
You can find the full guide here - complete with detailed instructions and screenshots. Enjoy, and leave a comment/reply if this helped you at all, or have any other questions.