Confidence is building in the initial public offering of online person-to-person auctioneer eBay Inc, which is finally set for today, although most believed it would have happened yesterday. Underwriter Goldman Sachs & Co upped the target price yesterday to between $16 and $18, from between $14 and $16, raising the value to $59.5m at the mid-point of that range. The company will still offer 3.5 million shares. It will be the first IPO of any kind for a month. Technology stocks like many others, rallied yesterday, with Yahoo! Inc closing up 14.5% at $117.875 – way past its 52-week high – and Amazon.com Inc up 19.2% at $105.125.