While the setup process will prompt you to make an account later on if you don't have one, it's easier to just knock this out of the way first. Just visit the Roku account creation page, follow the instructions, and let the site take it from there.
2. Connect the Roku to a TV (or turn on your Roku TV).
3. Select a language on the Welcome screen.
4. Select whether you have a wired or wireless Internet connection.
The setup process will be slightly different for Ethernet and Wi-Fi users, but Roku will walk you through the next few steps either way.
5. Let Roku detect your display type.
If the Roku detects your resolution correctly, keep it. Otherwise, change it.
6. Link your Roku account.
Visit Roku's linking site, then follow the instructions on your screen. You'll have to sign into your account (you can create one during this step if you didn't before) and enter the alphanumeric sequence that Roku gave you.
7. (Optional) Choose additional channels.
Roku will give you the opportunity to add channels, if you like. Just click on whichever ones you want to add, and ignore whichever ones you don't. If you don't add them now, you can always add them later.
8. Wait for your Roku to update.
Roku will now update each channel, as well as the system software, if necessary. This process will take a few minutes, but you'll only have to do it once.
That's it! Your Roku should be up and running. If not, try unplugging it, plugging it back in again and running the setup process from scratch.