** The concepts of "Naruto" are fictional entertainment, and should not be construed as real. The concepts are mystical and supernatural, and entirely without a factual basis.
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In issue 619, a revived Second Hokage explains a little about the Uchiha, that when they feel an especially powerful sense of despair, grief, or loss, it makes a new type of chakra form in their brain, which will also change the structure of their eyes. This is how their Sharingan develop.
Though there are other ways to attain the Mangekyou Sharingan, killing a very close friend is one way to meet the necessary condition.
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Itachi did not lie to Sasuke when he informed him that your friend has to die for you to get Mongekyo Sharingan, but you do not have to kill your friend. All your friend has to do is die, or a carrier of Mongekyo can give it to someone. That is how Sasuke got his new power, from Itachi giving it to him.
because shisui was spying on itachi for the uchiha clan because the uchiha clan new that itachi was working with the leaf to try to overthrow the uchiha clan plus to get the mongekyou sharingan (you must kill your closest friend to obtain the mongekyou sharingan)
no he didnt, his friend was killed by a ninja (this is manga im talking about) and his friend gave him his sharingan eye (one eye was covered by the giant boulder that crushed half his body) for a birthday present. --- not birthday present but a gift for Kakashi becoming a Chunin and although Kakashi have mangekyo sharingan which you can only get if you kill someone close to you like a best friend or brother. it still unkown how Kakashi can use mangekyo sharingan.
When Itachi said to Sasuke to kill his closest friend, he meant that when a member of their clan does that, their sharingan develops in a special way, therefore giving them more power.
Naruto can't have Sharingan because 1. He's not an from the Uchiha clan he is from the Uzumaki clan and 2. If Itachi were to give Naruto Sharingan Itachi must die and Itachi doesn't die until Sasuke kills him in Naruto Shippuden. So in final Naruto doesn't have Sharingan.