eBAY INC.  
  
                    CONDENSED CONSOLIDATED BALANCE SHEETS  
                          (in thousands; unaudited)  
  
                                                  December 31,   December 31,  
                                                      1999           2000  
    ASSETS  
    Current assets:  
     Cash and cash equivalents                      $221,801       $201,873  
     Short-term investments                          181,086        354,166  
     Accounts receivable, net                         36,538         67,163  
     Other current assets                             25,882         52,262  
      Total current assets                           465,307        675,464  
  
    Property and equipment, net                      112,202        125,161  
    Long-term investments                            373,988        218,197  
    Restricted cash and investments                       --        126,390  
    Deferred tax asset                                 5,639         13,892  
    Intangible and other assets, net                  12,689         23,299  
  
                                                    $969,825     $1,182,403  
    LIABILITIES AND STOCKHOLDERS’ EQUITY  
    Current liabilities:  
     Accounts payable                                $32,133        $31,725  
     Accrued expenses and other current  
      liabilities                                     32,675         61,937  
     Deferred revenue and customer advances            5,997         12,656  
     Debt and leases, current                         15,781         20,032  
     Income taxes payable                              6,455         11,092  
      Total current liabilities                       93,041        137,442  
  
    Debt and leases, long-term                        15,023         12,150  
    Other liabilities                                  5,900          5,803  
    Minority interests                                 1,732         13,248  
      Total liabilities                              115,696        168,643  
    Total stockholders’ equity                       854,129      1,013,760  
  
                                                    $969,825     $1,182,403  
  
                                  eBAY INC.  
  
                 CONDENSED CONSOLIDATED STATEMENTS OF INCOME  
             (in thousands, except per share amounts; unaudited)  
  
                               Three Months Ended        Twelve Months Ended  
                                  December 31,              December 31,  
                                 1999        2000        1999         2000