When I do say new email account reached the limit of this device is no longer eligible for the establishment of icloud account

Question

PLees

Answer 1

Any one device or Mac can create only three iCloud accounts - because they are free it's to prevent people being greedy and creating unreasonable numbers of accounts. If you have already created three iCloud accounts on your device then you can't create any more - there is no workaround for this, and it's tied to the hardware, not the account.
You can create an account on another device or Mac which hasn't reached its limit, then you will be able to sign into it on the device in question.
You can create three additional email addresses (not accounts) within each iCloud account in the form of 'email aliases' - these deliver into the same inbox as the main account. (In fact it's a good idea to give out alias addresses, rather than the main address, because if they attract spam you can easily change them.)
You should be aware before you start that once you've created an alias you cannot turn that address into a full iCloud account or move it to another account.
More information on aliases here: http://help.apple.com/icloud/#mm6b1a490a