Online auctioneer eBay announced it made over $100m in the second quarter, selling goods worth $509.3, a rise of 91% on the year.
eBay also increased its profit forcast, allaying fears that VAT charges in European would adversely affect sales.
The firm said it expects revenues for 2003 to reach $2.08 billion, which is $25 million higher than the company's most recent guidance.
eBay has overtaken Amazon as the UK's top internet retailer.
In a statement the firm said that the US and UK markets continue to show steady growth, while Germany enjoyed triple-digit growth.
