I have been doing business online since 1996. In my experience with buying an re-selling online, and specifically with eBay I have found great sources of items that you can find and resell in your local area. Here they are and not it any specific order:

1. Yard sales
2. Dollar stores/.99 cent stores
3. Auctions
4. Flea Markets
5. Relatives & Friends
6. Storage Facilities (after forfeit of property)
7. Drop shippers
8. Affiliate programs
9. eBay itself
10. Other online auction services

Buy low and sell at a higher mark up. Something purchsed for .99 cents can be easily sold for 2-3 dollars, plus shipping and handling. DO NOT mark up your shipping too much, this is an unfair practice. Covering your cost of tape, cardboard, time, and gas to the post office should not be set too high, the feedback rating system will catch up with you. Not everyone has access to a .99 cent store in their area of the world, so take advantage of buying name brand items when they are offered, and get 10 of them and store them. Sell them off and make your money back quadrouple. It just takes a little effort on your part, and a smart shoppers eye for what will sell at a particular time of year. Buy Holiday items cheap after that Holiday, and store them for next year at prime selling time online for that Holiday. It's not quantum physics, just good reselling methods.

Yard sale items are prime examples of buying low and selling high. I will provide you with an example I went through.. Cowboy boots (Snakeskin) purchased for .50 cents at a yardsale, netted almost $50.00 plus $14.00 shipping after weighing them and the size of the box. These were put in an auction set with no reserve price. Other boots purchased for .25 cents sold for $19.00 plus s/h, and $31.00 respectively. You can shop yardsales and call someone in front of a computer who is online, and get quick estimates of value for items you might want to haggle over. Be cool about it, or you will spook the seller into raising the price if you act like a lunatic blabbering about priceless antiques and eBay. If the price is too high, haggle, then get the hell out of there and blabber like a lunatic all the way to your PayPal account.