Here are the 8 steps on how to set up anonymous access in Microsoft SharePoint 2010 .

1. Starting in Central Administration, under Application Management, click on the Manage web applications.

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2. Make sure you select the site you want to enable anonymous access and click on the Authentication Providers icon.
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3. On the Authentication Providers pop-up window click on the Default zone.
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4. Under Edit Authentication, check Enable anonymous access and click Save.
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5. Going back to Web Application Management click on the Anonymous Policy icon.
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6. Under Anonymous Access Restrictions select your Zone and set the Permissions to None – No policy and click Save.
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7. Now, web application will allow anonymous access to be set. So, navigate to your top level site collection for the web application. Click the Site Actions > Site Settings. Under Users and Permissions click Site permissions.
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8. Under Permission Tools, click Anonymous Access icon and set the permissions to Entire Web site and click OK.
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If you followed these steps properly you should have now Anonymous Access enabled.