Im Nilesh Vankani from om-imex technology, I have similar project with wallet system and payment gateway like liberty reserve and PayPal, this system fully done, briefly explain you about the system, there are two module, 1) e-wallet system 2) secure pay system, secure pay system has API to get there payment directly from merchant website, when they transfer money or pay to merchant account they notify with email with TAC no, if they put correct TAC no then they able to transfer/pay , API also notify merchant system with successful payment page at merchant system. if you want to see example i can provide you the login, if i get the project or before you award me you want to see, i can send the login details for the system, this system currently use by one customer in Malaysia, system done in asp.net and MS SQL 2008 database. This is fully completed system, but for the amount I will provide you the module which you requested. Please email me at nilesh at om-imex dot com