My friend got over on me

On Aug 15, 2006 my friend told me she had a connection with a cellular phone distributor and that she could get cell phones for cheap. She asked me could she use my ebay account to sell the phones. I gave her my usernamen and password and she listed the phones on ebay. After the people payed for each phone, I withdrew the money from my bank account and gave it to her. The problem is, she never sent the people from ebay the phones. Each cell phine auction went for over $440.00 and she placed 10 phones on ebay. Now, since she has not sent the cell phones to the winning bidders, I am responsible for the money. My pay pal account is over $4000.00 negative and people are threatening to file police action against me. She will not pay me my money back though she agreed to. Do I have a case? She has not signed a contract but I do have taped phine call stating that she agreed to pay me the money. If I file this claim, will I lose due to lack of evidence?

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