I can do this, but can you explain why you need one? You can make one for free yourself.
I lost my previous iPhone with the Apple ID on it, so after some while I got another iPhone. When I tried signing in to iTunes/Apple store with my previous Apple ID, it says I have to pay. Asking for billing information, so I filled it in; but my card wasn't accepted till they declined it. I'm very much confused and I just need another one. I guess the user downloaded a paid app, and I want to avoid the charges, I'm dumping the account because I can't pay for what the person has bought. That's my reason. What I need is just a free iTunes/Apple ID. I don't download paid apps. Thanks for offering to assist me.