Q: So this christmas i asked for an iphone and my mom said as long as i gave my little brother my ipod touch that would be fine. The thing is, its saying there are to many accounts registered to the device and my little brother is really upset. Help?

See this about creating an Apple ID. Set up an Apple ID in iTunes - Apple Support

If your little brother is under the age of 13, he cannot make his own. Your parents would need to handle that.

Just where ae you trying to create the ID and what message are you getting?

If age is not the reason and you are ding it on the iPod or another device and it says words to the effect that you can't create more ID on this device/limit has been reached on this device create the ID on a device that can still create IDs.

What message are you getting when you try to use the ID?

If the account has already been created, you do not need to create a new one. It sounds as if you need to restore the device to wipe it. You must have content from too many accounts on it. Or, in the process of setting it up again, you are hitting on create the ID, instead of signing in with an existing one.