don't go for another account. it is against from google policy. you can use same adsense account for all blog and site.
Use the same account and use adsense channels so you can see which sites (and types of ad or link units within each site) are getting clicked. It's much easier to have one adsense account (besides the fact it's against the Ts & Cs to have 2), adn it doesn't matter how varied your subject matter is.
Both accounts will be banned eventually and you will loose all the money. try to stick to one account.
An account can be delivered to multiple sites, please do not have two accounts, there is no need, because Google will soon ban your account.
You can have two adsense accounts but with different name and different profile information. I don't think you'll be doing this. So, it's better for you to have only one account. It's enough.