<p class="lead" align="left">
I want to start this article by stating that this is 
simply the method I have used in the past. There are, of course, other options. 
And of course nothing on this site is meant as legal or professional advice, and 
of course nothing posted here is endorsed by Google.
</p>
<p>
Ok, disclaimer out of the way--lets get started.
</p>
<p>
This process from beginning to end takes me less than 1 hour, and costs about 
$100. 
</p>
<p>
So a new AdSense account is just around the corner.
</p>
<p>
I believe that AdSense uses the following in order to 'identify' or tie 
accounts together. So these are the important factors.
</p>
<p>
1. Location. Each account should be tied to a different location
</p>
<p>
2. IP Address. Each account should be accessed from a different computer
</p>
<p>
3. Phone Number
</p>
<p>
4. Email Address
</p>
<p>
5. Entity-One person or entity can only have one account.
</p>
<p>
I will start with #5 first. This step is useful to fulfill google's 
requirements (as I understand them) but it also helps you keep things organized. 
My method is to register a new company (usually a LLC) and I apply for adsense 
in the name of this LLC.
</p>
<p>
Depending on your state this may cost anywhere from $25-$100+. Most of mine 
have cost $50.
</p>
<p>
You will need to call up your state and find out the costs as well as the 
process. But most states have 1 simple form that you fill out, and it takes all 
of 10 minutes. 
</p>
<p>
I then go to a local 'mailbox' store like the UPS Store and get a mailbox in 
the name of the new company. This solves the location problem.
</p>
<p>
For an IP address I get an inexpensive Windows server from <a href="http://www.powervps.com/" target="_blank">http://www.powervps.com</a> which 
sells a windows server for $40. This allows me to login to that server and 
access google Adsense from an IP that isn't the one on my computer. Keep in mind 
that google logs all your IP information so you should use this VPS server from 
your first contact with google to your last...including applying for the account 
as well as checking revenue.
</p>
<p>
An alternative to this method is to use TOR or another free proxy service, 
but I haven't used those personally and this is all about my personal process.
</p>
<p>
To acquire a new phone number I use <a href="http://www.kall8.com/" target="_blank">http://www.kall8.com</a>. That website allows you to pick a toll 
free number for only $2 per month. Since google requires phone verification you 
can have this number forward to your regular number so that you can do their 
automated phone step easily and cheaply.
</p>
<p>
For an email address you should use the email that is your new company name. 
A good way to keep this organized is to just put this corporate URL <a href="http://www.yourllc.com/" target="_blank">www.yourllc.com</a> on the dedicated 
server that will be used to build the sites for this company. So if you were 
planning to build 2,000 sites for this new LLC you would get a new dedicated 
server to host those sites. But BEFORE you build the sites you would register 
your corporate domain and host it on this server.
</p>
<p>
One thing to keep in mind. After applying, google usually emails me before I 
wake up the following morning [afternoon], and they alert me to the fact that I 
have been accepted. Also, as part of the application process they require you to 
confirm your email by clicking a link. Like all interaction with them this 
should be done via the VPS Server or whatever proxy method you decide to use.
</p>
<p>
This is my personal process and is applicable to those in the U.S. Outside of 
the U.S. different requirements will exist and those depend largely on your 
country. However, the basic premise will be the same.
</p>
<p>
If you have questions please post in the forum.
</p>
<p>
Thanks M
</p>
