Q: How can I open iTunes accont

What happens when you try to create an iTunes account, do you get any error messages ... ?

Creating an account : http://support.apple.com/kb/HT2731

If by 'open' you mean that it's been disabled, then you might be able to re-enable it via this page : http://appleid.apple.com, then 'reset your password'

If it then works on your computer's iTunes but not your iPhone then try logging out of your account on the phone by tapping on your id in Settings > Store (Settings > iTunes & App Stores on iOS 6) and then log back in and see if that 'refreshes' the account on it

If that doesn't fix it then you might need to contact iTunes Support : http://www.apple.com/support/itunes/contact/ - click on Contact iTunes Store Support on the right-hand side of the page

Message was edited by: King_Penguin