-----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,
 S5kVvEB11C8depZ7ipfRv3tr5b0som5ejOzhph8c0TCAuK+eXO9+aqv/L8gHhb50
 AHlNDdy8ZmG42mu5xSfuFA==

<SEC-DOCUMENT>0000950123-04-000186.txt : 20040109
<SEC-HEADER>0000950123-04-000186.hdr.sgml : 20040109
<ACCEPTANCE-DATETIME>20040108205714
ACCESSION NUMBER:		0000950123-04-000186
CONFORMED SUBMISSION TYPE:	DEFA14A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20040109
EFFECTIVENESS DATE:		20040109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARNESANDNOBLE COM INC
		CENTRAL INDEX KEY:			0001069665
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL- COMPUTER & PRERECORDED TAPE STORES [5735]
		IRS NUMBER:				134048787
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		DEFA14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-26063
		FILM NUMBER:		04516527

	BUSINESS ADDRESS:	
		STREET 1:		76 NINTH AVE
		STREET 2:		11TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
		BUSINESS PHONE:		2124146000

	MAIL ADDRESS:	
		STREET 1:		76 NINTH AVE
		STREET 2:		11TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
</SEC-HEADER>
<DOCUMENT>
<TYPE>DEFA14A
<SEQUENCE>1
<FILENAME>y93071defa14a.htm
<DESCRIPTION>BARNESANDNOBLE.COM INC.
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>y93071y9307101.gif
<DESCRIPTION>GRAPHIC
</DOCUMENT>
</SUBMISSION>