<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> 
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<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
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<SECURITIES>                                    46,989
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<INVENTORY>                                      2,732
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<PP&E>                                           7,144
<DEPRECIATION>                                   2,343
<TOTAL-ASSETS>                                  58,369
<CURRENT-LIABILITIES>                           20,293
<BONDS>                                            181
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<OTHER-SE>                                      37,415
<TOTAL-LIABILITY-AND-EQUITY>                    58,369
<SALES>                                         81,747
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<CGS>                                           65,842
<TOTAL-COSTS>                                   65,842
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<INTEREST-EXPENSE>                                  59
<INCOME-PRETAX>                               (20,212)
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