eBay is laying off approximately 800 employees, representing 6% of its full-time workforce, citing restructuring to align with strategic priorities. This marks the company's third round of layoffs in three years, following 1,000 job cuts in 2024 and 500 in 2023, despite reporting strong Q4 results with 15% revenue growth to $3 billion. The layoffs come one week after eBay's $1.2 billion cash acquisition of secondhand clothing marketplace Depop from Etsy. This demonstrates ongoing corporate restructuring in e-commerce as companies optimize operations while making strategic acquisitions.