Ebay fees are not that large at all. About 7%-8% at the $100 level, give or take a bit, assuming beer goes in the "miscellaneous" category. Call it an even 10% with PayPal. So take CBS, which sells for $120. (plus shipping) Call it a generous $10 to make the beer (2 x FBS plus a bit of bourbon and maple), another $5-$10 for the label/bottle... That's $100-$105... minus fees still equals about $90. I'm sure there are plenty of ways to get it done a bit more efficiently. 2 x $90 x 52 = $9360 of pure profit. And that's not even talking about one of the more expensive bottles on the site. Kate goes for upwards of $100 for the small bottle, and would probably be even easier to fake. Hell, the Kate label actually looks like something somebody fired off on their printer at home. I'd be shocked if a Kate clone has never made it up there. Yes, there are taxes at play, but I'm pretty sure scammers don't bother with reporting everything on their taxes. (I'm betting most honest people don't even bother reporting Ebay sales) Plus if you really wanted to turn it into a business, you could easily deduct time/effort/costs, and cook the books to look net-neutral.