How about transfer to windows my ebooks i follow the instructions with out any luck

iTunes for Windows stopped being a place to manage Books content for a device back at version 12.7. Prior to that Apple iBooks, and potentially other formats added to the Books app on device might have synced back into your library. Some third party apps may still support iTunes File Sharing. See Use iTunes to share files between your computer and your iOS or iPadOS device - Apple Support. Others may use the Files app which can allow transfer to or from the device over the air with iCloud Drive, OneDrive, etc.

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What instructions are you following exacty?

Books purchased from Apple's Book Store normally cannot be read on Windows.