Virwox.com i know accept Paypal, but as other say, they have very big fees. From what i hear they have fees between 15% and 25% .
However, i am a small exchanger. I have an website, but still i`m small exchanger and i try to make my way though this Business.
And i could offer you BTC or PerfectMoney for Paypal funds if we can understand each other and trust each other.
Fee i have is arround 10% and 15%, but if you turn out to be a good client (good client means to be trustworthy and regulary comming to exchange with me) i can fix the fee at 10% or even Lower than 10% sometimes. For more info, please contact me on private. or just ignor my post if you think i`m not trustworthy enough for you