iTunes requires you to create an account to download applications for the iPhone and iPod. It's possible to create an iTunes account for free on the website. It is completely legal to do so. iTunes offers a range of free software and applications that can be downloaded easily. To download the free software and application from AppStore, an account has to be created, but no payment is required to be made on the website. To create an iTunes account for free requires a valid email account. A link will be sent to the email ID provided during account creation in order to validate the account.