Open http://www.apple.com/itunes/ in a web browser. Download iTunes. Install using default settings.
• Open iTunes and click the iTunes Store
• Click the App Store link at the top of the page
On the right side of the iTunes window, scroll down to Free Apps box and click on See All>
Find iBooks and click on the Free button. Click on Create Apple ID
Click continue to create your Apple ID
Check the box to accept Store terms and conditions, then click continue
Enter your email address, password, security info (3 questions), and date of birth. Uncheck the boxes to get email if you don’t want them, and then click Continue.
Next, you will be asked to provide a payment method. Click the last option NONE.
You will need to enter a billing address even though you are not entering a payment method, then click Continue to create your account.
If you are asked to verify your address, do so, then click Done.
When you receive your verification email click on the link and then login to iTunes. You can purchase apps with iTunes gift cards or by adding a credit card later.