As mentioned, open an item not received dispute through PayPal and escalate to a claim as soon as it will allow. You need to log into PayPal to open the dispute. Find the transaction and there should be a link. If not, find the resolution centre and open it from in there.
In future, don't let it go on so long. If your item hasn't arrived within 30 days of the last estimated delivery date, contact the seller. Most are happy to work with you. If the seller refuses to offer any resolution, open a dispute. If you buy from China, don't allow them to string you along. They are bad for that and will keep stringing you along until it's too late to open a dispute.
If you paid via bank deposit, then there is nothing you can do.
