Syntax:
CREATE USER user [IDENTIFIED BY [PASSWORD] 'password']
    [, user [IDENTIFIED BY [PASSWORD] 'password']] ...

The CREATE USER statement was added in MySQL 5.0.2. This statement
creates new MySQL accounts. To use it, you must have the global CREATE
USER privilege or the INSERT privilege for the mysql database. For each
account, CREATE USER creates a new record in the mysql.user table that
has no privileges. An error occurs if the account already exists. Each
account is named using the same format as for the GRANT statement; for
example, 'jeffrey'@'localhost'. If you specify only the username part
of the account name, a hostname part of '%' is used. For additional
information about specifying account names, see [HELP GRANT].

The account can be given a password with the optional IDENTIFIED BY
clause. The user value and the password are given the same way as for
the GRANT statement. In particular, to specify the password in plain
text, omit the PASSWORD keyword. To specify the password as the hashed
value as returned by the PASSWORD() function, include the PASSWORD
keyword. See [HELP GRANT].

URL: http://dev.mysql.com/doc/refman/5.0/en/create-user.html

