<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
AMAZON.COM, INC. FORM 10-Q FOR THE PERIOD ENDED SEPTEMBER 30, 1997 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                          44,687
<SECURITIES>                                     3,494
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                      2,732
<CURRENT-ASSETS>                                52,697
<PP&E>                                           6,710
<DEPRECIATION>                                   2,307
<TOTAL-ASSETS>                                  57,447
<CURRENT-LIABILITIES>                           19,848
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           238
<OTHER-SE>                                      61,458
<TOTAL-LIABILITY-AND-EQUITY>                    57,447
<SALES>                                         81,747
<TOTAL-REVENUES>                                81,747
<CGS>                                           65,826
<TOTAL-COSTS>                                   65,826
<OTHER-EXPENSES>                                35,276
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (18,253)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (18,253)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (18,253)
<EPS-PRIMARY>                                   (0.78)
<EPS-DILUTED>                                   (0.78)