Q: How do I set up an iTunes account for my 7-year-old son?  I'm trying to register his new iPod, to no avail.

Hello kyleaho0048,

Thanks for using Apple Support Communities.

If you are trying to set up a new Apple ID, please follow the instructions in the following article:

iTunes: How to set up an Apple ID within iTunes

http://support.apple.com/kb/HT2731

Since this is for your young son, I also recommend taking a look a the the built-in parental controls in iTunes:

iTunes: Using Parental Controls

http://support.apple.com/kb/ht1904

Take care,

Alex H.