I hope this helps..this is what I did to create my US PSN with Entropay as I have received quite a few PM's on how I linked the Virtual Card to my US PSN account. (Mods if this subject has already been created please consolidate or delete. Thank you)
Firstly I created an entropay account. The address MUST be a USA address. Just google some US address shop or residence complete with postcode. Once that is done they will ask for your credit card information to tie with entropay. Key in your credit card details (I used citibank).
Once this is completed you should be getting a confirmation email. Once you have confirmed the account details. Log on to entropay, You can now transfer money from your creadit card to entropay. I believe the minimum is USD 20.00 entropay will charge 0.99 cents for service charge.
Now that you have loaded your entropay. Its time to create your US PSN id. Go to "http://www.us.playstation.com/Registration/" create a NEW ID, once all the details have been created, click on the "profile" thjen to "Manage Account" where you will need to relogin again. Click on the "Edit Billing Information" and key in the entropay virtual card details.
Lastly once all this done. Turn on your PS3 create a new user, link it to your NEW US PSN account you just created. Go to your profile and "Add Funds". Transfer the amount that you want.
NOTE : You cant EMPTY you entropay account. U gotta have atleast a few dollars in the account. (Same as your ATM card).
Hope this helps...
Happy Holiday Guys and Gals

29-06-2010
LATEST UPDATE: Please note ENTROPAY is uncertain at the moment. Until further notice please proceed with caution. As per some forum members here have pointed out on this via http://boardsus.playstation.com/t5/PlaySta...e/td-p/45650507
This post has been edited by Evirober: Jun 29 2010, 12:02 AM