Please see the current post:
Create a YouTube Channel for your Business, Brand or Show
Update November 2015, as long as you use your Google account name (aboutme.google.com) you can create a new channel without a Google+ Profile.
Update June 2014: Learn how to use YouTube and Google+ without a Google+ Profile
Update January 2014: It is no longer possible to create a new YouTube channel that you can disconnect from Google+. Contact YouTube support for help with Google+ issues.
If you would like to create a new YouTube channel for your business, organization, or show, and you don't want to use your real name identity on YouTube, you may want to create a channel that is unlinked from Google+.
Why create a YouTube channel unlinked from Google+?
- you don't want to use Google+
- you aren't sure if your business has an existing Google+ Page
- you have not decided how you want your business to appear on Google+
Currently the only way to create a YouTube channel that is not linked to Google+ is to first create a YouTube channel using a personal name. That means your channel will be initially linked to a Google+ Profile.
Your Google+ Profile must comply with the Google+ Profile name policy - don't try to create a Google+ Profile using your business, organization or show name!
Once your YouTube channel has been created, you can then unlink it from your Google+ Profile.
Once your channel is unlinked from Google+, you can delete your Google+ Profile without affecting your YouTube channel.
Why would you want to create a YouTube channel that is unlinked from Google+?
Beyond the obvious reason that you aren't interested in using Google+, creating a YouTube channel for your business or brand that is unlinked from Google+ may be a good idea if you are still working out your business's social media strategy.
Too often I've seen reports from business owners who have ended up with several duplicate Google+ Pages. Because YouTube channels usually cannot be unlinked from their Google+ Page, and Google+ Pages cannot be merged, it can be difficult to sort things out without inadvertently deleting your YouTube channel or primary Google+ Page.
If you choose, you can later link your existing channel to a Google+ Page.
Note that YouTube channels that are unlinked from Google+ will be shown prompts encouraging you to link your channel to Google+ by offering you "New choices for your channel name" or "Updating your channel". Eventually, you may need to link your channel to Google+.
If you don't want to bother with creating a YouTube channel that is unlinked from Google+, and are sure you want your new YouTube channel to be linked to a Google+ Page, you can:
• Create a new YouTube channel linked to an existing Google+ Page
• Create a new YouTube channel and new Google+ Page at the same time