-----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,
 Ff+vPzK5QmE1JmrvZSX9rPcHym8JCg/xXNjMJZQJdWwokfBShOlQKXiFWSZO+HiD
 LX3tzzG3yJ2voQ1q0vz5fQ==

<SEC-DOCUMENT>0001012870-99-003420.txt : 20000211
<SEC-HEADER>0001012870-99-003420.hdr.sgml : 20000211
ACCESSION NUMBER:		0001012870-99-003420
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	19990630
FILED AS OF DATE:		19990930

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMUSIC COM INC
		CENTRAL INDEX KEY:			0001065013
		STANDARD INDUSTRIAL CLASSIFICATION:	PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652]
		IRS NUMBER:				943290594
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		
		SEC FILE NUMBER:	000-24671
		FILM NUMBER:		99720208

	BUSINESS ADDRESS:	
		STREET 1:		1919 BROADWAY
		STREET 2:		SUITE 200
		CITY:			REDWOOD CITY
		STATE:			CA
		ZIP:			94063
		BUSINESS PHONE:		6502160200

	MAIL ADDRESS:	
		STREET 1:		719 COLORADO AVENUE
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOODNOISE CORP
		DATE OF NAME CHANGE:	19980626
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>000101287099003420-001-seq1-10-k.txt
<DESCRIPTION>FORM 10-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>000101287099003420-002-seq2-ex-23-1.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27.1
<SEQUENCE>3
<FILENAME>000101287099003420-003-seq3-ex-27-1.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>