M2E Pro Listings do two things:

  1. allow you to define which products in your Magento catalog you want to list on Amazon.
  2. allow you to define which Amazon settings to use when listing products.

Products can be added to an M2E Pro Listing manually or you can define attributes that should be matched so that products are added automatically. For example, you could choose to add products automatically to your M2E Pro listing whenever new products are added to a certain category in your Magento catalog.

An M2E Pro listing saves you time by acting as a template, letting you reuse similar settings across many products.

You can choose to have as many or as few M2E Pro listings as you like, depending on the complexity of your products and how many different settings you need to use.