I highly discourage this. My accounts were banned for doing this. Still haven't gotten them back and its been a week.
As for creating two eBay accounts though the same PayPal account, you must first set up a new e-mail address and add that under the my account link through PayPal. As previously said, each account needs both a seperate e-mail and different name.
Discover four of the most profitable niches on eBay and get details for the best suppliers for these niches. Enter your details below and we will send them instantly.
Your list of profitable markets and supplier details are on their way to your email inbox.
Be sure to add firstname.lastname@example.org to your safelist to ensure we can deliver the free suppliers details to you.
If you haven't received an email from us in 5 minutes, please check your spam folder or email us at email@example.com.