Ebay accepts adult material, though you may have to go through some hoops to find the "Adults Only" section, which they like to keep well hidden.
If you're saying the material is actually obscene or illegal so that Ebay refuses to handle it, then no.
Ok thanks. Well Ebay doesn't accept people outside of the US to enter the adult section. At least that's the message I keep receiving when trying to enter that area. And no, it's nothing illegal, some bdsm stuff, which of course may seem obscene to some