They will accept VISA cards, yes, but the burden of responsability falls on the issuing bank, not eBay itself. I am not fully inforned of all the details of the issue, but I know the problem comes with credit card processors, ie companies which act as intermediaries between an online retailer and a credit card company. Whatever the exact details, I do know that this problem stems directly from VISA policies (and not, interestingly, Mastercard, at least, not to the same extent). And PayPal does act as a credit card processor when it is used to make payments which originate from credit cards. So eBay will sell "adult" material as long as it does not serve as a "credit card processor" in the transaction. In other words, as long as eBay/PayPal is not connected with the transfer of any funds for the sale of such items. NOTE: I am not trying to defend PayPal. I believe they have gone way too far in being "careful". But they didn't invent this all. VISA did. And I believe that VISA's policies are a result of interference from the Justice Dept's attempt to crack down on porn, when they failed to do so in the courts. In brief: unable to prevent the sale of porn legally, they circumvented the issue by working to make it difficult for people to sell such material on the financial side, by having VISA inact very strict policies. I base the above on information obtained from within the porn industry itself.