This post won't do it, but here's info from the Help & Contact pages:
What you need to know about closing your account
When you submit a request to close your account, we’ll send an email to your registered email address and to your eBay Messages within 24 hours letting you know we’ve received it. Generally, it takes 30 days to close an account from the date we receive a request. However, if you’ve bought or sold items in the 30 days prior to submitting your request, we’ll keep your account open for 60 days from receiving your request so any outstanding sales or purchases can be completed and so we can meet our commitments to all buyers and sellers under the eBay Money Back Guarantee.
After the 30-day or 60-day period (depending on whether you’ve bought or sold in the past 30 days) your account will be permanently closed and your data will be deleted. If you change your mind during the time it takes to close your account, you can contact us and ask to have it reopened if your account is in good standing.
For security reasons, you can’t transfer or sell your eBay account to a new owner. However, you can add a secondary contact to your account.
Good luck.
