<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM AMAZON.COM,
INC. CURRENT REPORT ON FORM 8-K AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                          99,101
<SECURITIES>                                    18,220
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                     11,674
<CURRENT-ASSETS>                               133,481
<PP&E>                                          15,614
<DEPRECIATION>                                   5,339
<TOTAL-ASSETS>                                 146,100
<CURRENT-LIABILITIES>                           49,576
<BONDS>                                         76,702
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           488
<OTHER-SE>                                      19,334
<TOTAL-LIABILITY-AND-EQUITY>                   146,100
<SALES>                                         87,395
<TOTAL-REVENUES>                                87,395
<CGS>                                           68,062
<TOTAL-COSTS>                                   68,062
<OTHER-EXPENSES>                                29,318
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               2,029
<INCOME-PRETAX>                               (10,369)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (10,369)
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