To create a Roku.Com/Link account, the steps are here:
The first screen you see lets you select a language. All text and dialog will be displayed in the language selected within the Roku interface. To choose a language scroll up and down the list and click the OK button on your Roku Remote
Pick your wireless network from the list of networks available, and enter your password. This is the same network most often used to connect your computer or smartphone to the internet. If you don't see your network, click Scan to view all the networks again.
Your Roku Device will automatically connect to the internet after you have entered your password and selected Connect.
Once connected to the Internet, your Roku Device will download and then reboot the latest version of the Roku OS software.
Select Set display type and let your Roku Device auto-detect the best display resolution so that the settings don't have to be set manually.
To activate your Roku Device, you'll need to link it to a Roku account. Your Roku account keeps track of which Roku devices you own and allows you to add free channels to your Roku Channel Store and buy them.
Activation instructions for your Roku Device will be shown on your screen, including the activation code; e.g. "RDT8TG." Visiting www.roku.com/link on your computer or smartphone would allow you to enter the code and follow the instructions to trigger your Roku Express.
Once all the activation steps have been completed your Roku Device will be ready to use.
You can download the Roku mobile app on iOS and Android to turn your tablet or smartphone into a streaming companion.
Roku devices provide access to more than 4000 paid and free channels like YouTube, Sky News, BBC Sports.
Roku players require an Internet connection to stream content.
You need a Roku account to activate your device and stream content.
When you create a Roku account, it will ask for a payment method. Paypal and any major credit cards are currently accepted.