You can't create a new @me.com address any more, only new @icloud.com addresses. There's no need to create a new ID; you can add up to three 'email aliases' - these are additional addresses (not accounts) which deliver into the same inbox as the main account. (In fact it's a good idea to give out alias addresses, rather than the main address, because if they attract spam you can easily change them.)

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E-mail was invented in the second half of the 20th century and predates the Internet. E-mail has replaced paper mail for a wide variety of correspondence, and is the preferred method of communication in many workplaces. Here are some examples, “Greg, please complete the monthly audit and send me an e-mail me when you have finished,” said Sandy. Email Me; Please use the following form to contact me with your comments and concerns. Please include your full name and address to receive a written response.

You should be aware before you start that once you've created an alias you cannot turn that address into a full iCloud account, move it to another account, or reactivate it if you delete it.

More information on aliases here:

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May 18, 2013 1:14 AM