FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person *   Jassy Andrew R 2. Date of Event Requiring Statement (Month/Day/Year) 09/07/2006 3. Issuer Name and Ticker or Trading Symbol AMAZON COM INC [AMZN] (Last) (First) (Middle) P.O. BOX 81226 4. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) Senior Vice President 5. If Amendment, Date Original Filed(Month/Day/Year) (Street) SEATTLE, WA 98108-1226 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Beneficially Owned

1.Title of Security (Instr. 4) 2. Amount of Securities Beneficially Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5) Common Stock, par value $.01 per share 250.651 I Held by the reporting person's Amazon.com 401(k) plan account

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.			SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Employee Stock Option (Right to Buy)	09/01/2002(1)	09/06/2011	Common Stock	80,000	$ 7.93	D	Â
Restricted Stock Unit Award	04/14/2005(2)	02/15/2010	Common Stock	17,500	$ 0 (6)	D	Â
Restricted Stock Unit Award	11/15/2006(3)	02/15/2010	Common Stock	107,095	$ 0 (6)	D	Â
Restricted Stock Unit Award	05/15/2008(4)	02/15/2009	Common Stock	4,531	$ 0 (6)	D	Â
Restricted Stock Unit Award	05/15/2009(5)	02/15/2011	Common Stock	70,388	$ 0 (6)	D	Â

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
Jassy Andrew R P.O. BOX 81226 SEATTLE, WA 98108-1226	Â	Â	  Senior Vice President	Â

Signatures

Andrew R. Jassy, Senior Vice President		09/14/2006
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	Exercised as to 55,000 options and vested as to an additional 55,000 options, with the remaining 25,000 options currently unvested. This award vests at the rate of 4.63% on December 1, 2006 and an additional 4.63% for each 3-month period thereafter through September 1, 2007.
(2)	Vested as to 7,500 units with the remaining 17,500 units currently unvested. This award vests at the rate of 5.00% on November 15, 2006 and an additional 5.00% for each 3-month period thereafter through February 15, 2010.
(3)	This award vests at the rate of 6.25% on November 15, 2006, 6.77% on May 15, 2007 and an additional 6.77% for each 3-month period thereafter through February 15, 2008, 8.33% on May 15, 2008 and an additional 8.33% for each 3-month period thereafter through February 15, 2010.
(4)	This award vests at the rate of 25.00% on May 15, 2008, and an addtional 25.00% for each 3-month period thereafter through February 15, 2009.
(5)	This award vests at the rate of 3.75% on May 15, 2009 and an additional 3.75% for each 3-month period thereafter through February 15, 2010, 21.25% on May 15, 2010 and an additional 21.25% for each 3-month period thereafter through February 15, 2011.
(6)	Converts into Common Stock on a one-for-one basis.

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