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Hornsweep-
I've used it, it's less hassle than the browser plug-in I tried previously. If I remember right, this one is just a website you join, and you just give it your eBay credentials and set some settings.
I think I went with three seconds till the end of the auction; not sure if you can reliably get closer.
Kimmo
Here's another suggestion: if you do much bidding on auctions at eBay, it's definitely worth enlisting the help of a sniper. It doesn't contravene the ToS.
This one is free: https://www.gixen.com/main/index.php