POWER OF ATTORNEY



       Know all persons by these presents, that the undersigned hereby

constitutes and appoints L. Michelle Wilson as the undersigned's true and

lawful attorney-in-fact to:



       (1) execute for and on behalf of the undersigned, in the

undersigned's capacity as an officer and/or director of Amazon.com, Inc.

(the "Company"), Forms 3, 4s and 5s in accordance with Section 16(a) of the

Securities Exchange Act of 1934, as amended, and the rules and regulations

thereunder;



       (2) do and perform any and all acts for and on behalf of the

undersigned that may be necessary or desirable to complete and execute any

such Forms 3, 4s and 5s and timely file such form with the United States

Securities and Exchange Commission and any stock exchange or similar

authority; and



       (3) take any other action of any type whatsoever in connection with

the foregoing which, in the opinion of such attorney-in-fact, may be of

benefit to, in the best interest of, or legally required by, the

undersigned, it being understood that the documents executed by such

attorney-in-fact on behalf of the undersigned pursuant to this Power of

Attorney shall be in such form and shall contain such terms and conditions

as such attorney-in-fact may approve in such attorney-in-fact's discretion.



       The undersigned hereby grants to such attorney-in-fact full power and

authority to do and perform each and every act and thing whatsoever

requisite, necessary or proper to be done in the exercise of any of the

rights and powers herein granted, as fully to all intents and purposes as

the undersigned might or could do if personally present, with full power of

substitution and revocation, hereby ratifying and confirming all that such

attorney-in-fact, or such attorney-in-fact's substitute or substitutes,

shall lawfully do or cause to be done by virtue of this power of attorney

and the rights and powers herein granted.  The undersigned acknowledges that

the foregoing attorney-in-fact, in serving in such capacity at the request

of the undersigned, is not assuming, nor is the Company assuming, any of the

undersigned's responsibilities to comply with Section 16 of the Securities

Exchange Act of 1934, as amended.



       The undersigned agrees that such attorney-in-fact may rely entirely

on information furnished orally or in writing by the undersigned to such

attorney-in-fact.  The undersigned also agrees to indemnify and hold

harmless the Company and such attorney-in-fact against any losses, claims,

damages or liabilities (or actions in these respects) that arise out of or

are based on any untrue statement or omission of necessary facts in the

information provided by the undersigned to such attorney-in-fact for

purposes of executing, acknowledging, delivering and filing Forms 3, 4s

or 5s (including amendments thereto) and agrees to reimburse the Company

and such attorney-in-fact for any legal or other expenses reasonably

incurred in connection with investigating or defending against any such

loss, claim, damage, liability or action.



       This Power of Attorney shall remain in full force and effect until

the undersigned is no longer required to file Forms 3, 4s and 5s with

respect to the undersigned's holdings of and transactions in securities

issued by the Company, unless earlier revoked by the undersigned in a signed

writing delivered to the foregoing attorney-in-fact.



       IN WITNESS WHEREOF, the undersigned has caused this Power of

Attorney to be executed as of this 11th day of February, 2000.





/s/ JEFFREY A. WILKE