<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>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           2,689
<SECURITIES>                                     4,456
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                        939
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<PP&E>                                           3,345
<DEPRECIATION>                                     740
<TOTAL-ASSETS>                                  11,825
<CURRENT-LIABILITIES>                            9,689
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
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<COMMON>                                           348
<OTHER-SE>                                       1,782
<TOTAL-LIABILITY-AND-EQUITY>                    11,825
<SALES>                                         16,005
<TOTAL-REVENUES>                                16,005
<CGS>                                           12,484
<TOTAL-COSTS>                                   12,484
<OTHER-EXPENSES>                                 6,805
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                (3,220)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (3,220)
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