-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950138-06-000055.txt : 20060127
<SEC-HEADER>0000950138-06-000055.hdr.sgml : 20060127
<ACCEPTANCE-DATETIME>20060127193124
ACCESSION NUMBER:		0000950138-06-000055
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060125
FILED AS OF DATE:		20060127
DATE AS OF CHANGE:		20060127

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MILLER IRENE R
		CENTRAL INDEX KEY:			0001038849
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12302
		FILM NUMBER:		06559741

	BUSINESS ADDRESS:	
		STREET 1:		C/O BARNES & NOBLE
		STREET 2:		122 FIFTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011

	MAIL ADDRESS:	
		STREET 1:		C/O BARNES & NOBLE INC
		STREET 2:		122 FIFTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARNES & NOBLE INC
		CENTRAL INDEX KEY:			0000890491
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				061196501
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0130

	BUSINESS ADDRESS:	
		STREET 1:		122 FIFTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
		BUSINESS PHONE:		2126333300

	MAIL ADDRESS:	
		STREET 1:		122 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>jan27_miller-4ex.xml
<DESCRIPTION>BN\2006 FILINGS\JAN FORMS 4\JAN 27 MILLER-4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-01-25</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000890491</issuerCik>
        <issuerName>BARNES &amp; NOBLE INC</issuerName>
        <issuerTradingSymbol>BKS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001038849</rptOwnerCik>
            <rptOwnerName>MILLER IRENE R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O BARNES &amp; NOBLE INC.</rptOwnerStreet1>
            <rptOwnerStreet2>122 FIFTH AVE</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10011</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

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            <transactionAmounts>
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                    <footnoteId id="F1"/>
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                <transactionPricePerShare>
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                    <footnoteId id="F1"/>
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                    <footnoteId id="F2"/>
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                <transactionPricePerShare>
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                    <footnoteId id="F2"/>
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                <transactionAcquiredDisposedCode>
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            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
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            </securityTitle>
            <transactionDate>
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            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
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                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>16.7098</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>90651</value>
                </sharesOwnedFollowingTransaction>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
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            <transactionDate>
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            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
                    <value>70066</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>41.7622</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>20585</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>12.0996</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-01-25</value>
            </transactionDate>
            <transactionCoding>
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                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
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                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>1998-04-03</value>
            </exerciseDate>
            <expirationDate>
                <value>2007-04-02</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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                    <footnoteId id="F1"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
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                    <footnoteId id="F1"/>
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            </postTransactionAmounts>
            <ownershipNature>
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            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>11.2694</value>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <transactionDate>
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            </transactionDate>
            <transactionCoding>
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                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
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                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2004-03-13</value>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-12</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
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                <underlyingSecurityShares>
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                    <footnoteId id="F2"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                    <footnoteId id="F2"/>
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            <conversionOrExercisePrice>
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                <footnoteId id="F1"/>
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                    <footnoteId id="F1"/>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
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            <exerciseDate>
                <value>1998-04-03</value>
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            <expirationDate>
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                    <value>0</value>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
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            <conversionOrExercisePrice>
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                <footnoteId id="F2"/>
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            <transactionDate>
                <value>2006-01-26</value>
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                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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                    <footnoteId id="F2"/>
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                    <value>0</value>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2000-03-09</value>
                <footnoteId id="F6"/>
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            <expirationDate>
                <value>2009-03-09</value>
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                    <value>28306</value>
                    <footnoteId id="F2"/>
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                    <value>0</value>
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                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
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            <conversionOrExercisePrice>
                <value>16.7098</value>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-01-26</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>28306</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2002-03-13</value>
                <footnoteId id="F7"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-03-12</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>28306</value>
                    <footnoteId id="F2"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The number of shares subject to such options and the related exercise price have been adjusted to reflect the Issuer's (i)
 two-for-one stock split effected on September 22, 1997 and (ii) spin-off transaction effected on November 12, 2004 which
 divided all outstanding exercise prices by 1.41534 and multiplied all related shares by the same number.</footnote>
        <footnote id="F2">The number of shares subject to such options and the related exercise price have been adjusted to reflect the Issuer's
 spin-off transaction effected on November 12, 2004 which divided all outstanding exercise prices by 1.41534 and multiplied
 all related shares by the same number.</footnote>
        <footnote id="F3">Represents the sale of 18,200 shares in eleven separate transactions at prices ranging from $41.56 to $42.05 per share,
 resulting in a weighted average sale price per share of $41.785.</footnote>
        <footnote id="F4">Represents the sale of 70,066 shares in sixteen separate transactions at prices ranging from $41.70 to $41.91 per share,
 resulting in a weighted average sale price per share of $41.7622.</footnote>
        <footnote id="F5">Of these, options with respect to 7,076 shares vested on March 13, 2004 and the balance vested on March 13, 2005.</footnote>
        <footnote id="F6">One fourth of these options became exercisable on March 9 of each of the years 2000 through 2003.</footnote>
        <footnote id="F7">One fourth of these options became exercisable on March 13 of each of the years 2002 through 2005.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Irene R. Miller</signatureName>
        <signatureDate>2006-01-27</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
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</SEC-DOCUMENT>
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