When creating variants for your eBay listing, first, select an eBay category that supports variants.
eBay provides a category look-up tool to locate categories that accept variants.
Once the eBay category is selected, be sure to select the listing type Multi-Variation (Fixed Priced)
Enter your SKU/Custom Label (optional)
Base price, base quantity, and base sku (optional)
Select from the available Option Name values or enter your own
Enter your Option Values or select from the available options
Once the values are completed, select the Specify Pricing & Inventory button
Prior to sending the listing to eBay, the option names and values may be edited. After the listing is live on eBay, there are eBay revision restrictions concerning editing these values.
The sku, price, and quantity available may be revised while the listing is live and new variants may be added and existing variants deleted (as long as no sales have occurred on those variants) as well.