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BEFORE YOU CAN BUY any of the cool stuff you see in the Store, you need an account with Apple, otherwise known as an Apple ID. You may have created an account when you waded through the setup screens for your new iPad, or you might already have an Apple ID from previous Apple purchases—you can use that name and password here and the bills will go to the credit card you have on file.
If you’ve never bought any of Apple’s online products, like iTunes music, or if you skipped the Apple ID step on the iPad setup screens, you need to set up an account before you can buy anything. You can do this on either your iPad or your desktop computer.
To set up an account from the iPad’s Home screen, tap the App Store icon, flick to the bottom of the page, tap Sign In, and then tap Create Apple ID. Enter the requested information on each screen.