You want what? I don't think you can create a Google account with the phone, you have to use a browser for that.
If you want to create a Google account, go to the Google home page, click the tiny "Sign in" link at the top-right, then click "Don't have a Google Account? Create an account now" in the lower right.
Alternatively, go to the GMail home page and select "Create an account" there (however, I'm seeing errors on that sign-up page).
Then, whether you have access to the Market is determined by the telecom operator you use to access it.
Good luck.