Hi I'm really new to programming I mean really new so before answering, think in the mind of a programming n00b! Anyway, more to the point in PHP I'm trying to create an account system so every time someone fills in an HTML form it automatically creates a new variable. The new variable would obviously be what they entered and possibly would be called something like $user147 for example. Any help much appreciated!
Well, a good start would be reading the manual. That's aside, you should learn about SQL and how to make and use tables.
My advice to you is this: get reading, try it out, if you get stuck along the way, come back here and ask. No one here will write code for you.