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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) pertaining to the registration of the 10% Senior
Discount Notes, (b) Registration Statement (Form S-8 No. 333-63311) pertaining
to the Junglee Corp. 1996 Stock Plan, the Junglee Corp. 1998 Equity Incentive
Plan, the Sage Enterprises, Inc. 1997 Amended Stock Option Plan and the Sage
Enterprises, Inc. MVP Stock Option Plan, (c) 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, (d) 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., (e)
Registration Statement (Form S-8 No. 333-88825) pertaining to the Convergence
Corporation Stock Option Plan, (f) Registration Statement (Form S-8 No.
333-80491) pertaining to the Alexa Internet Amended and Restated 1997 Stock
Option Plan, (g) Registration Statement (Form S-8 No. 333-80495) pertaining to
the Accept.com Financial Services Corporation 1998 Stock Option Plan, (h)
Registration Statement (Form S-3 No. 333-78797), as amended, pertaining to shelf
registration of up to $2,000,000,000 of certain securities, (i) 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, (j)
Registration Statement (Form S-8 No. 333-78653) pertaining to the e-Niche
Incorporated Amended and Restated 1998 Stock Option and Grant Plan, (k)
Registration Statement (Form S-3 No. 333-74435) pertaining to the registration
of the 4 3/4% Convertible Subordinated Notes due 2009, and (l) 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 February 2, 2000,
except for Note 15 as to which the date is February 16, 2000, and paragraph 8 of
Note 1 for which the date is September 8, 2000, with respect to the consolidated
financial statements and schedule of Amazon.com, Inc. included in this Annual
Report (Form 10-K/A) of Amazon.com, Inc. for the year ended December 31, 1999.
/s/ ERNST & YOUNG LLP
Seattle, Washington
September 8, 2000
