<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM EBAY INC.'S
QUARTERLY REPORT ON FORM 10-Q FOR THE PERIOD ENDED MARCH 31, 1999 AND IS
QUALIFIED IN ITS ENTIRELY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001065088
<NAME> EBAY INC.
<MULTIPLIER> 1,000
<CURRENCY> US DOLLARS
       
                                                  
<PERIOD-TYPE>                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1999
<PERIOD-START>                             JAN-01-1998             JAN-01-1999
<PERIOD-END>                               MAR-31-1998             MAR-31-1999
<EXCHANGE-RATE>                                      1                       1
<CASH>                                          31,790                  24,850
<SECURITIES>                                    40,401                  32,121
<RECEIVABLES>                                    9,491                  17,075
<ALLOWANCES>                                   (3,122)                 (4,971)
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                                83,385                  92,663
<PP&E>                                           9,595                  19,202
<DEPRECIATION>                                 (1,764)                 (2,967)
<TOTAL-ASSETS>                                  92,483                 109,712
<CURRENT-LIABILITIES>                            8,038                  18,112
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           121                     121
<OTHER-SE>                                      84,327                  91,479
<TOTAL-LIABILITY-AND-EQUITY>                    92,483                 109,712
<SALES>                                              0                       0
<TOTAL-REVENUES>                                 5,981                  34,010
<CGS>                                                0                       0
<TOTAL-COSTS>                                      630                   5,121
<OTHER-EXPENSES>                                 3,652                  19,362
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                  22                     639
<INCOME-PRETAX>                                  1,721                  10,166
<INCOME-TAX>                                     1,573                   4,270
<INCOME-CONTINUING>                                148                   5,896
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                       148                   5,896
<EPS-PRIMARY>                                     0.00                    0.06
<EPS-DILUTED>                                     0.00                    0.05