At the picture you see the first two rows, each on its own flexible piece of a circular needle. If you start knitting each row upward, in the round, you won't get a seam at all, just perfect. In order to get this, follow the following steps:
Take a long circular needle, 80 cm/34 inches at the least, and hold both needles in your left hand. Hang the yarn over the back needle, the tail end at the back, the main yarn between the needles. The tail must be long enough to make half the number of stitches you want to have.
Keep in mind that each of the threads - main and tail - makes stitches on its own needle: the tail yarn on the front needle, the main yarn on the back needle, holding each other between the needles.
Now take the tail yarn,
All next stitches are made by just repeating these two movements. One by one, back and front, tail and main yarn. After a while your needles look like this:
Two more pictures. At the next picture you see the right side of the just started knitting work: two nice rows of 'knitted' stitches:
At the back you will see that you have even created a wrong side!
Do you want to know how you can start knitting? Go to the blog post about magic loop knitting!