Net profits for the period came in at $248.3m, rising to $342.9m to include elements not usually reported under standard accounting rules.
At the end of the first quarter in 2005, eBay boasted 147.1m. A year later that has risen 31 per cent to 192.9m.
The company predict net revenues for the whole year of $5.7bn-5.9bn, with $1.37bn-1.41bn in the second quarter.
eBay boast 192.9m users now
EBAY have posted first quarter net revenues of $1.39bn, just over predictions and 35 per cent up on the first quarter of 2005.