Miltuple google adsense account?

Hi,
At first I applied for google adsense on december 2011. But it was not approved. After that 2 month latter I requested for a new adsense account from a new gmail. Also it was not approved. And after that again I have creat a new one adsense from a new gmail, but not approved.
Now I want to learn is google accept multiple adsense account? If the answer is ‘not’ Then what will be happen when I have already created 3 account, yet any of this is not approved. If there any problem can I cancel any account from adsense?
Hare I want all the blogsite that I used for adsense account all of this are blogspot.com.
Is there any way that I can creat a adsense account easily? What I have to do for that?
Please help me…

Have you checked Google’s FAQ and [url=https://support.google.com/adsense/bin/answer.py?hl=en-GB&answer=48182]AdSense policy? These may give you some idea of why your accounts have not been accepted so far.

Google specifically says that only one account is allowed per person. (As an exception, if the person owns or partly owns a company, then the company can have an account in its own right.)

If Google refused your first application, then it’s likely that it will refuse your other applications. If it subsequently approves an earlier application, then my guess is that the subsequent applications won’t make any difference to that approval.

If three applications have been refused, you really should try to figure out why. There is clearly something Google is not happy with. Your priority should be to put that right. If you can’t put it right, consider applying to a different ad network.

Mike