Now, coming up with good material for an eBook is not so easy, but if you want to know How To Make An eBook, then Smashing Magazine has lots of good information to get you going. If you’re worried you will need alot of technical ability, relax. As they say:
Making an eBook is easy, regardless of your coding experience. This is good, because 99.9% of your time should be spent on writing and getting your book out there, rather than on technology.
I highly recommend this Smashing Magazine article. It is packed with good information.