Exhibit 23.1

              CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS

We consent to the incorporation by reference in the: (a) Registration Statement
(Form S-4 No. 333-56723), as amended, pertaining to the registration of the 10%
Senior Discount Notes, (b) Registration Statement (Form S-4 No. 333-55943), as
amended, pertaining to the acquisition shelf-registration of up to 30 million
shares of common stock, (c) Registration Statement (Form S-8 No. 333-28763)
pertaining to the 1997 Stock Option Plan of Amazon.com, Inc. and the Amended and
Restated 1994 Stock Option Plan of Amazon.com, Inc., (d) Registration Statement
(Form S-8 No. 333-88825) pertaining to the Convergence Corporation Stock Option
Plan, (e) Registration Statement (Form S-8 No. 333-80491) pertaining to the
Alexa Internet Amended and Restated 1997 Stock Option Plan, (f) Registration
Statement (Form S-8 No. 333-80495) pertaining to the Accept.com Financial
Services Corporation 1998 Stock Option Plan, (g) Registration Statement (Form
S-3 No. 333-78797), as amended, pertaining to shelf registration of up to
$2,000,000,000 of certain securities, (h) Registration Statement (Form S-8 No.
333-78651) pertaining to the LiveBid.com 1997 Stock Option Plan and Innerlinx
Technologies, Incorporated 1997 Stock Option Plan, (i) Registration Statement
(Form S-8 No. 333-78653) pertaining to the e-Niche Incorporated Amended and
Restated 1998 Stock Option and Grant Plan, and (j) Registration Statement (Form
S-8 No. 333-74419) pertaining to the Amazon.com, Inc. 1999 Non-officer Employee
Stock Option Plan, of our report dated January 26, 2001, except for Note 16, as
to which the date is March 19, 2001, with respect to the consolidated financial
statements and schedule of Amazon.com, Inc. included in this Annual Report (Form
10-K) of Amazon.com, Inc. for the year ended December 31, 2000.

                                                 /s/ Ernst & Young LLP

Seattle, Washington
March 21, 2001