I can not fin morrocco in appl store when a tout want to creat acconte there

There isn't an iTunes Store in Morocco, so it won't show on the list - until if/when Apple open one there (we are fellow users, we won't know when that might happen until if/when Apple announce something), or you move to a country that already has a store, you won't be able to have an iTunes account and download iTunes content (you have to be in a country to use its store, so you can't use another country's store).

If you want to leave feedback to Apple about it : http://www.apple.com/feedback/