There are quite a few Apps that are not available in the UK iTunes Store that I know I would find useful, so I got myself a free US iTunes Store account.
Select iTunes Store from the left side panel options, you will then see the iTunes Store home page.
Select United States as your location from the country selection drop down menu available at the bottom of the page by clicking the Union Jack icon and then clicking the American flag.
After choosing the country, search for BBC News (though that is now available in the UK).
When the application’s page is loaded – click the Free App button, and the login window will appear.
Click on the Create Account button.
Fill out US address details and click on continue. If you don’t know any valid US address you can use Apple US retail store address by pointing your browser to http://www.apple.com/retail/ and choosing a store from the list available in the page.
Beverly Hills 90210 is another useful address!
After submitting valid US postal address details, iTunes Store registration takes you to payment mode page. Here choose the option None and finish the registration.
You will now see the congratulation page.You’re done! Your iTunes Store account is created without credit card and from now onwards you can download all the free applications available to US users.