where are they? on the USA store they have there own box in the home page. I also cant find any by searching some of my favourite bands.

Are the ringtones transferable (DMR) between 5 accounts like songs are

I have that problem to

they don't show in the UK itunes account

Also where is movie Rentals for us UK Guys

Yep, They havn't brought ringtones to UK.

There are alot of ways to use custom ringtones. Like itoner and Iphone ringtone maker.
Search the forum and you'll find loads of differen't ways.

I don't don't think the ringtones are protected, not sure though.

You can't buy ringtones in the UK. I use garageband to clip 30-40seconds of songs and use the "transfer to itunes as ringtone" option. This only works if the song is not-copy protected.

I was unable to do the above method for songs purchased via itunes. So, to get around this problem, i backed up the itunes purchased song to a cd, then imported the cd contents onto garageband.