Where do beats come from?

An electronic drum machine.  A drum set.  A single drum.  A pencil on a table.  A hand on a table.  Two hands clapping.  The human heart.

How do I make beats of my own?

If you have access to any of the above, you can make a beat.  However, if you're looking for some tools to help you, here are a few we've found:

MidiDrum: This program is simple and free, if occasionally buggy.  You can make simple beats with a single download, free of charge.

Fruity Loops: A better program, but much more expensive.  You can use all the program's features free of charge, but you cannot save without registering.

Free Sounds: Here's a place to find free samples, sound files, etc.

Free Loops: This page contains lots of free "loops," or short sound files that can be repeated over and over to provide rhythm.