5:30PM New York – After the Close earnings releases in the U.S.

EBay reported second earnings surge of 50% on revenue rise of 30%. The payment processing division and telecom service Skype generated sold results. Marketplace revenue increased 26% on 6% lower listing volume.

eBay (EBAY: chart) reported second quarter net income of $375.8 million compared to $245 million a year ago on revenue of $1.83 billion. The revenue gained 30% from a year ago. Earnings per share in the second quarter jumped to 27 cents from 17 cents a year ago.

The company purchased 10 million shares at $334 million from its authorized stock buyback program of $2 billion ending in January 2009.

Revenue in marketplaces rose 26% to $1.29 billion on 6% fewer listings 559 million listings. Revenue growth rate at PayPal jumped 34% to $339 million o 32% rise in global total payment volume of $11.69 billion. Skype, chat and telecom service, revenue jumped 103% to $90 million with 220 million registered accounts, a 94% jump.

GAAP Operating margin in the quarter rose to 24.9% from 22.1% a year ago and free cash flow increased to $533 million.

For the third quarter the company guided earnings between 31 and 33 cents and revenue between $1.775 billion and $1.825 billion. For the year the company guided revenue of $7.3 billion and $7.45 billion and non-GAAP diluted earnings between $1.34 and $1.38 per share.