First and foremost I want to say that itu2019s not an easy task. And if you want to save some time I suggest to take a look at our service. We are offering established High Limit eBay Stealth Accounts. http://online-seller-store.comAnyway if you are not in rush and you have a free time for next few months to build and establish new ebay account, then you can try on your own.The most important you MUST have a efficient way to change your ip address. You will fail without the ability to do this, whether you smartphone tether, modem reset, or use dial up. As long as your ip changes your good.Also make sure that you IP is never used by any other account. And to be 100% sure for that you should use VPN..So what you will need:Way to get a new ipVCC (virtual credit card for verification)A new numberVBA (virtual bank account) *is optional depending on what your going to do with the account. This increases withdrawal/sending limit.A bank account (better than a VBA since you can withdraw) *Best if your bank lets you create more accounts under your main. For example Wells Fargo lets do this easily online.Lets beginIf you know anything about cookies you know if you log on to two different stealth accounts in one browser your accounts will become linked and soon burned. So I have the ultimate solution for that and its far better than creating a bunch of different user accounts.Google Chrome Portable Download: portableapps.c o m /apps/internet/google_chrome_portableEasiest way to stay organized with your accounts. Download it and install it to your desktop, next compress it into a .zip or .rar file so you don't have to install it every time you want to make a new stealth account. So you should have both an unused chrome folder and .rar/.zip containing a unused chrome folder. Then go on to fakenamegenerator and create a new identity for yourself copy everything down to the mothers maiden name and paste it into a new word document file. Rename the chrome folder to the name you got from fakenamegenerator. Then save the word document file you made into the chrome folder name it account information or whatever.After all the necessary files are created you will want to create the gmail account first. Input all the necessary details to register and when your done replace the email address and password in the document with the ones you created. Next we need a new phone number, I like to get a phone number that matches the location of the new identity. Go to google voice and request a new number based on the area code and enter your number to which you will receive calls on. If you are trying to make many accounts I suggest you sign up for Vumber, its not free but much more efficient in multiple eBay stealth account creation. Last update your document file with the number.Your ip address must be changed during these partsGo to eBay and register for a new account with the details in the document. Once thats done and you have confirmed the account within gmail, log back in to eBay, go to My eBay and click account. From there you should see eBay trying to get you to link a paypal click on sign up. Signing up for paypal through eBay is much easier since most of the information is already typed for you, you just need to enter a password and that's it. For the credit card information you will enter your VCC. With the bank information its not necessary in the beginning, you can still post without one.Then go back to eBay click sell and act like your going to sell something, put anything as long as you can hit next. Once you hit next eBay will ask to verify your information aka creation of a sellers account. This is where your new phone number will come in, after you hit the check box that all your information is correct click call me now and a eBay robot will call you. First it will say to dial one, then it say a random number to dial and then your pin number will be said. Type it in and bam your sellers account is created. Last thing to do is set up how eBay will bill you fees.Now keeping your eBay Stealth Accounts from getting linked/limited and keeping them alive is a different story and I cant tell you everything, ( thatu2019s our business :) but you have everything you need to get started on eBay again.Just get in touch with our guys if you need any help.Some tips:*You can use your original ip address to check emails of stealth accounts, just don't click show images in gmail because they can link you to your old account from the images.*Always check your ip address before even thinking about entering ebay or paypal in the address bar. Also you must keep and ip log.*Along with a bank account to fully verify your paypal you will also need a credit card with $1.95 on it. Then will your withdrawal and sending limits become increased.