39. Can I create 100 Gmail accounts

Yes, you can create 100 Gmail accounts as there is no restrictions from Google. You can easily create multiple Gmail accounts. However, you need to enter a secondary email address. You can create your first Gmail account using your official phone number. After that, you can use the same Gmail account as the second email address for new accounts. you are allowed to create up to four accounts using the same computer program or phone number. Therefore, all IP addresses can have no more than four Gmail accounts.