To create a Roku account, go to the Roku website and click on the Sign In link at the top of the page. From there, you can create a new account by entering your information and selecting a payment method. You'll need a credit card or PayPal account to create a Roku account, but you won't be charged until you make a purchase. Once you've created your account, you can start using your Roku device to stream your favorite movies and TV shows.