Lists are a very useful tool when creating an eBay item description.

Lists can help keep related items grouped together in a logical order.

 One way to build a list of related items would be to use the <p> and <br> tags. (The <br> creates a single line break as opposed to the <p> tag which creates a double line break.) 

However, there is a better, cleaner and more attractive way to make lists. HTML provides a specific set of tags to use that will create a  bulleted list. The following make up the  List tag set: