
<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from eBay Inc.'s
current Report on Form 8-K dated September 14, 1999 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   YEAR                   YEAR                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1997             DEC-31-1998
<PERIOD-START>                             JAN-01-1996             JAN-01-1997             JAN-01-1998
<PERIOD-END>                               DEC-31-1996             DEC-31-1997             DEC-31-1998
<CASH>                                               0                  12,109                  37,285
<SECURITIES>                                         0                       0                  40,401
<RECEIVABLES>                                        0                   8,249                  16,056
<ALLOWANCES>                                         0                   (816)                 (3,631)
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                                     0                  23,105                  97,590
<PP&E>                                               0                  44,478                  57,770
<DEPRECIATION>                                       0                (10,415)                (13,708)
<TOTAL-ASSETS>                                       0                  62,350                 149,536
<CURRENT-LIABILITIES>                                0                  24,986                  24,656
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                   3,018                       0
<PREFERRED>                                          0                       4                       0
<COMMON>                                             0                      63                     123
<OTHER-SE>                                           0                   9,655                 100,415
<TOTAL-LIABILITY-AND-EQUITY>                         0                  62,350                 149,536
<SALES>                                              0                       0                       0
<TOTAL-REVENUES>                                32,051                  41,370                  86,129
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                    6,803                   8,404                  16,094
<OTHER-EXPENSES>                                18,828                  22,983                  57,270
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                               2,322                   2,371                   2,191
<INCOME-PRETAX>                                  4,475                   8,666                  12,373
<INCOME-TAX>                                       475                     971                   4,789
<INCOME-CONTINUING>                              3,338                   7,061                   7,273
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                     3,338                   7,061                   7,273
<EPS-BASIC>                                       0.39                    0.29                    0.14
<EPS-DILUTED>                                     0.07                    0.08                    0.06


</TABLE>
