You will attract more bidders by setting your starting price low, however, then you run the risk of your item not reaching the price you are happy to sell for. Everybody on eBay is looking for items at bargain prices and therefore will bypass items which look like they are priced close to retail price and go for the lower starting prices hoping nobody will outbid them. The low starting price items work very well if they are unique, out of production, or collectible items but for items which are readily available, probably best to start at the lowest price at which you would be willing to sell the item and hope you attract more than one bidder.