1. First Click http://www.google.com then click Gmail.
2. Click Sign Up to make new gmail account.
3. Fill in the textbox correctly and completly as it's instruction.
4. Accept the Account if you have fill all boxs correctly.
5. The Account has been succesfully created.
6. You can now use the gmail account.
Gmail account is google account that can be use to make google adsense and another google facility like blogger. You can just using Gmail account without making new account in using google facility like Adsense and Blogger.
