I work in a school with iPod Touches. An Apple rep taught us how to open an account without the need for a credit card. Basically, it involved attempting to buy a free app and then open the account. One of the choices next to the credit card choices was "none". We currently purchase our iTunes cards at Costco at a discount and only use gift cards to purchase apps that cost.

I'm in the UK but also have an iTunes account with the US store. I got it just for a few iPhone apps you can't get in the UK, plus the TV and Movie freebies. You don't need a c.c. Just pay for everything using US iTunes gift cards you can buy from eBay. The seller just emails you the card number. Also, you need an American address. Just use any Best Buy Store address.

I have an iTunes acct without a c.c. attached. In the beginning you had to have a c.c. attached but since kids can have an acct & not many have a c.c. it has changed. Here are a few links I have found: http://support.apple.com/kb/ht2534 http://support.apple.com/kb/ht2001 (the 2nd & 3rd paragragh is what I want to point out). I read the Terms & Conditions and learned a few things I never knew: http://www.apple.com/legal/iTunes/us/terms.HTML