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                                                                   EXHIBIT 99.1

                 AMAZON.COM ANNOUNCES $500 MILLION OFFERING OF
                      SUBORDINATED CONVERTIBLE DEBENTURES

SEATTLE, January 28 /PRNewswire/ -Amazon.com, Inc. (NASDAQ: AMZN) today
announced that it is offering $500 million aggregate principal amount of
Convertible Subordinated Notes due 2009 (the "Notes").

The Notes will be convertible into the Company's common stock, at the option of
the holder, at a conversion price to be determined. The Notes will be sold to
qualified institutional buyers in a private placement under Rule 144A under the
Securities Act of 1933, as amended (the "Securities Act"). The Company will
grant the initial purchasers an option to purchase additional notes to cover
over-allotments, if any.

The Notes being offered will not be, and have not been, registered under the
Securities Act and may not be offered or sold in the United States absent
registration or an applicable exemption from the registration requirements.

Amazon.com is headquartered at 1516 Second Avenue, Seattle, WA 98101. Internet
address: http://www.amazon.com.Telephone: (206) 622-2335.

Contact: Bill Curry, Amazon.com, (206) 834-7180.