A handful of steps are required in order to set up anonymous access in SharePoint 2010 sites. Below, you will learn what is required to do so:

Step 1 – Go to Central Admin and choose ‘Manage Web Applications’
Step 2 – Click on your application to choose it
Step 3 – in the Web Applications Tab (in the Ribbon), click on ‘Authentication Providers’
Step 4 – When this next window pops up, you might think there’s nothing to do here, but notice that the word ‘Default’ is a link. Go ahead and click it.
Step 5 – The next page is long and has many options (Radio buttons/CheckBoxes, etc). Make sure the ‘Enable Anonymous access’ check box is checked. Then click ‘Save’.
Step 6 – You’re now back at the ‘Web Applications’ tab – in the ‘Policy’ section, click the ‘Anonymous Policy’ item.
Step 7 – Make sure the ‘None – No policy’ radio button is selected, and click the ‘Save’ button. The web application now ‘allows’ anonymous access.
Step 8 – Now, go back to your site, and choose ‘Site Actions/Site Settings’.
Step 9 – Under ‘Users and Permissions’, click ‘Site Permissions’
Step 10 – in the ‘Manage’ section of the ‘Edit/Permission Tools’ tab, click the ‘Anonymous Access’ tab
Step 11 – You can choose ‘Entire Web site’, ‘Lists and Libraries’ or ‘Nothing’
And there you go – – Anonymous Access has been set according to your wishes.