Creating multiple facebook accounts

No. You can create multiple pages to be administered by one email ID but only one account.

thanks a lot

No, in any case or because of any reason it is not allowed because when you create 1st login you agree with the terms and conditions of facebook which states that each member should keep just one account to avoid the possibility of fraud. Its for our own benefit.

No it is not for your benefit... and it doesn't do anything to avoid the possibility of fraud. The reason that they do this is so they can sell you (as a supposedly real person) to advertisers.

Anyone can have multiple facebook accounts. All you have to do is create more than one email address. It is very easy to manage multiple email accounts, you just forward your new email address into your real email address.

This is a stupid restriction that is easy to work around.