Simple with Custom Options

Using a Simple Product with Custom Options, you can create variations by adding customizable options to a product.
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Magento considers a Simple Product with Custom Options as Simple (not Multi-Variation one) above all. While it may be convenient to list certain products under this Product type, it is the least flexible for listing Multi-Variation Products on eBay.
 
Let’s take a look at the example of such a Product and how its custom options are displayed in Magento:
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M2E Pro sends to the Channel only custom options marked as Required.
In M2E Pro Listing this Product will be displayed with custom options (variations).
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Click Manage Variations to see the list of options:
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The custom options will be sent to the channel according to the order set in the Magento Product.
M2E Pro allows you to provide eBay Catalog Identifiers for each variation of your Simple Product with Custom Options. You can do it via the Manage Variations option within the Listing.
 
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eBay only displays 30 of the 55 characters allowed in the drop-down field for Multi-Variation listings. So make sure to keep the titles of your Product variations short.
Find out how to calculate the price and quantity for your Simple Product with Custom Options in these articles:

Simple Product with Custom Options Listed as Simple

If the Ignore Variations option is enabled in Selling Policy, a Simple Product with Custom Options will be listed as a Simple one. The custom options will be ignored.
In this case, the price and quantity of a Parent Product will be submitted to eBay.