this had been discussed for so many times and unfortunately, the link i gave in my first post was already deleted so here we go *again*, it's just a little overview though
anyway, first, you need an image editor and a gif animator
examples:
image editor gif animator
adobe photoshop comes with adobe image ready
jasc paint shop pro comes with jasc animation shop
these softwares are shareware meaning they aren't free and you have to buy them somewhere or download a free trial which usually lasts for about 30 days or so...there are free ones that you can download in the net, search for a gif animator in downloads.com or search in search engines.
now, how to make them, actually, you can't just ask like how to make them without specifying what software you actually used since different softwares have different functions. the best you can do is try to find a tutorial on the net, search in search engines like google, yahoo etc.
also remember that it takes time to learn it, may be weeks, or months or even a year if you're not willing to learn enough. there's no step by step tutorial, members here can provide you with a concept though but not a step by step tut.
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