I don't know for certain but I believe the Android ID is set when the OS is loaded. It's independent of the Google account.
There is no Android ID on the emulator. -John Coryat -- You received this message because you are subscribed to the Google Groups "Android Developers" group. To post to this group, send email to [email protected] To unsubscribe from this group, send email to [email protected] For more options, visit this group at http://groups.google.com/group/android-developers?hl=en

