An iTunes account is something you log into to use the iTunes Store. Do you really mean this or do you mean a second iTunes library which is what you have on your computer and is what you see when you start iTunes?
You can make a new library by holding down the shift key while starting iTunes.
This site contains user submitted content, comments and opinions and is for informational purposes only.
Apple disclaims any and all liability for the acts, omissions and conduct of any third parties in connection with or related to your use of the site.