Adsense and multiple sites

Do you create a new account for each site

[Mcadieux]

Ok, one more question before I go to bed. I am now running two sites do I create a new adsense account for the second site or do I use my original?

[ganderla]

No, you can just add the code to the second site and it will be fine.

I recommend creating a new channel for the second site though.

[jetteroheller]

You have the channels to find out which of Your sites are good performing.

You are one publisher, and by TOS, You are not allowed to have several accounts as one publisher.