-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GMP1O1g/Y5HzcDmhYCx+ix6NtBi4+Ox8ZsNn54dX1Uz7enLfDci3VXEOY6XnJ+vM
 ERD8oCykdPKk6tVyuNyAYg==

<SEC-DOCUMENT>0000950135-96-004182.txt : 19961001
<SEC-HEADER>0000950135-96-004182.hdr.sgml : 19961001
ACCESSION NUMBER:		0000950135-96-004182
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		19960930
EFFECTIVENESS DATE:		19960930
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STAPLES INC
		CENTRAL INDEX KEY:			0000791519
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				042896127
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0127

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-12903
		FILM NUMBER:		96637082

	BUSINESS ADDRESS:	
		STREET 1:		ONE RESEARCH DRIVE
		STREET 2:		P O BOX 9328
		CITY:			WESTBOROUGH
		STATE:			MA
		ZIP:			01581
		BUSINESS PHONE:		5083708500
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>000095013596004182-001-seq1-s-8-pos.txt
<DESCRIPTION>POST-EFFECTIVE AMENDMENT NO. 1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>000095013596004182-002-seq2-ex-23-1.txt
<DESCRIPTION>CONSENT OF ERNST & YOUNG LLP
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>000095013596004182-003-seq3-ex-99-1.txt
<DESCRIPTION>AMENDED AND RESTATED 1994 EMPLOYEE STOCK PURCHASE
</DOCUMENT>
</SUBMISSION>