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I would like to anonymously create several Gmail accounts using only one Android tablet (but not phone) without letting Google know that the accounts are created from the same single tablet. I do not want Google to know that any two of the accounts are related to each other.

If my ISP (Internet Service Provider) cooperates with Google and informs Google of the true identity associated with the IP address with which I connect to Google to create the Gmail accounts, then Google would know exactly who I am. However, assume that this is not the case.

If the Android device were a phone, then Goole might uniquely identify the Android phone by IMEI (International Mobile Equipment Identity), ICCID (Integrated Circuit Card Identifier of SIM chip) or IMSI (International Mobile Subscriber Identity); hence, Google would know that these accounts are created from the same Android phone. However, this is not the case; I am talking about an Android tablet without phone.

First of all, I would like to make sure that Gmail accounts are free and that there is no need to provide Google with my credit card information, my billing address or my real name. Is this correct? Please provide an answer to this specific question as well.

So, with the above three assumptions (my ISP does not inform Google of the true identity associated with the IP; the IDs associated with phone are unavailable to Google; Gmail accounts are free, and hence Google does not ask for billing information), does Google obtain any information that reveals my true identity, when I create Gmail accounts using an Android tablet? (If it does, what are they?)

Even if Google cannot obtain the true identity of the person whom the Android tablet belongs to, can Google uniquely identify each Android tablet? (If it can, how?)

If Google cannot obtain the true identity and cannot uniquely identify each Android tablet, then I have further questions.

Assume that there is no account on this tablet yet.

Will Google know that the two Gmail accounts are related to each other if two Gmail accounts are created by the following steps?

  1. Create a Gmail Account A using an Android tablet.

  2. Disconnect from the Internet, that is, switch to the off-line mode by turning off Wi-Fi.

  3. Turn off the Factory Reset Protection ("Settings" > something that says "Security" or "Screen" > set "Screen Lock" to "none".)

  4. Remove Account A from the Android tablet. (The account will remain intact on the Google server. See "What will happen when I remove my Google account from an Android tablet?".)

  5. Perform a Factory Reset ("Settings" > something that says "Backup" or "Reset" > Factory data reset).

  6. Using a different IP (by going to another location for example), connect to the Internet (that is, turn on Wi-Fi).

  7. Create a new Gmail Account B from this Android tablet.

If these steps successfully prevent Google from knowing that the two Gmail accounts are related to each other, then let me ask the following. Are all these steps necessary? Are any steps omissible to make the process simpler?

Note that Factory Reset deletes all of your precious files; but the law enforcement authority is likely able to recover them later.

Instead of Factory Reset, does it suffice to delete all the regular cookies and EverCookies that the account-management app creates? How can they be deleted?

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What you're talking about is not sufficient. As seen in answers to this question, some tablet devices do have IMEIs even though they don't have a SIM card slot or telephony capability. Besides, all Android devices come with some extra unique identifiers. Both the Bluetooth and Wi-Fi hardware include a MAC address, which is used in those network protocols to uniquely identify the device. These can be read by any app with the appropriate network permissions, including the pre-installed Google apps.

They can be overridden in software, but the true values are part of the hardware, so the OS can read the true values anyway. (And of course a factory reset would undo the override anyway.) The OS can also read the unique identifier that's a part of the CPU itself and can't be overridden. If you really don't trust Google to this extent, you need to install a custom ROM (which still leaves open the possibility of a malicious binary driver).

I would like to make sure that Gmail accounts are free and that there is no need to provide Google with my credit card information, my billing address or my real name. Is this correct?

Yes, that's correct. You'll be offered the opportunity to add your credit card details when you sign up, to enable buying apps on Google Play, but that's not mandatory. They'll also pester you to add a phone number or "backup" email address, to aid in recovering a lost account and for confirmation after an unusual login, but again, this isn't mandatory.

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