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.
ITunes is the default application for synchronizing your iPod, iPod Touch or iPhone and requires you to create an account to use, especially in order to download applications.
However, when trying to create an account, iTunes always asks for a credit or debit card number in order to validate the account creation.
Buy an iTunes Gift Card in a store.
When registering on iTunes, just enter the code on the card, and check the option "None" in the "Billing"section.
In reality, it is possible to open an account legally without any means of payment.