You need to meet the following requirements to put your eBook into the Apple iBookstore:
1. Get an ISBN numbers for the book you want to sell.
2. Have the ability to deliver the book in ePub format.
3. The ebook needs to pass EpubCheck 1.0.5.
4. A US Tax ID (Non US not allowed at the time of writing)
5. An iTunes account backed up by a credit card.
6. An Intel-based Mac running OS 10.5 or better (PC users not allowed for now)
Please check out the details about publishing your ebook in the Apple iBookstore by going here: Apple iBooks Publisher Application Apple let’s you decide how much to charge and where you want to sell it. You get 70% of the revenue.
Not very bad, is it!