Set up an informative website with original content relating to one subject only. Once you have approval you can use your AdSense account with any website.

CliveG

I think you are a freelancer am I right?
try to hire somebody in freelancer for a much lower price and you can get your adsense account in a week or two..

Thanks,
Rayson

[DELETED]

I do not have any adsense sites, but I got an adsense account by creating it through Docstoc. They have an adsense revenue sharing system in place.

What reason do they give for denying the application?

I submitted a site I created around a month ago and they approved it in 5 hours. It had around 20 pages of (very good) content and a decent design (but nothing special).

Some of my friends have had websites with 3-4 pages of content and a poor design and they got approved fairly quickly too.

Is your client submitting the same site over and over? And are they making improvements before resubmitting, or just resubmitting regardless?