<SUBMISSION>
<ACCESSION-NUMBER>0000950123-04-002732
<TYPE>DEFA14A
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20040303
<EFFECTIVENESS-DATE>20040303
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BARNESANDNOBLE COM INC
<CIK>0001069665
<ASSIGNED-SIC>5735
<IRS-NUMBER>134048787
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0131
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>DEFA14A
<ACT>34
<FILE-NUMBER>000-26063
<FILM-NUMBER>04644390
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>76 NINTH AVE
<STREET2>11TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10011
<PHONE>2124146000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>76 NINTH AVE
<STREET2>11TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10011
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>DEFA14A
<SEQUENCE>1
<FILENAME>y94840defa14a.htm
<DESCRIPTION>DEFA14A
<TEXT>
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<TITLE>DEFA14A</TITLE>
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<P align="center" style="font-size: 10pt">SCHEDULE 14A<BR>
(RULE 14a-101)<BR>
INFORMATION REQUIRED IN PROXY STATEMENT



<P align="center" style="font-size: 10pt">SCHEDULE 14A INFORMATION



<P align="center" style="font-size: 10pt">Proxy Statement Pursuant to Section&nbsp;14(a) of<BR>
the Securities Exchange Act of 1934



<P align="left" style="font-size: 10pt">Filed by the Registrant &#091;X&#093;


<P align="left" style="font-size: 10pt">Filed by a Party other than the Registrant &#091;&nbsp;&nbsp;&nbsp;&#093;


<P align="left" style="font-size: 10pt">Check the appropriate box:

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp;&nbsp;&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Preliminary Proxy Statement</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp;&nbsp;&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Confidential, for Use of the Commission Only (as permitted by Rule&nbsp;14a-6(e)(2))</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp;&nbsp;&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Definitive Proxy Statement</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp;&nbsp;&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Definitive Additional Materials</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;X&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Soliciting Material Under Rule&nbsp;14a-12</TD>
</TR>

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<P align="center" style="font-size: 10pt">barnesandnoble.com inc.<BR>
<HR size="1" noshade>


<DIV align="center" style="font-size: 10pt">(Name of Registrant as Specified in its Charter)</DIV>



<P align="center" style="font-size: 10pt">&nbsp;<BR>
<HR size="1" noshade>


<DIV align="center" style="font-size: 10pt">(Name of Person(s) Filing Proxy Statement if Other than the Registrant)</DIV>



<P align="left" style="font-size: 10pt">Payment of Filing Fee (Check the appropriate box):

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;X&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">No fee required.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp;&nbsp;&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Fee computed on table below per Exchange Act Rules&nbsp;14a-6(i)(1) and 0-11.</TD>
</TR>

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</DIV>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Title of each class of securities to which transaction applies:</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Aggregate number of securities to which transaction applies:</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Per unit price or other underlying value of transaction computed
pursuant to Exchange Act Rule&nbsp;0-11 (Set forth the amount on which the
filing fee is calculated and state how it was determined):</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Proposed maximum aggregate value of transaction:</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Total fee paid:</TD>
</TR>

</TABLE>

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<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp;&nbsp;&#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Check box if any part of the fee is offset as provided by Exchange Act
Rule&nbsp;0-11(a)(2) and identify the filing for which the offsetting fee was
paid previously. Identify the previous filing by registration statement
number, or the Form or Schedule and the date of its filing.</TD>
</TR>

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</TABLE>
</DIV>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Amount Previously Paid:</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form, Schedule or Registration Statement No.:</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Filing Party:</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Date Filed:</TD>
</TR>

</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<P align="left" style="font-size: 10pt">The following email was distributed on March&nbsp;2, 2004 by Marie J. Toulantis,
Chief Executive Officer of barnesandnoble.com inc. (the &#147;Company&#148;), to the
Company&#146;s employees regarding the proposed acquisition of the Company by Barnes
&#038; Noble, Inc.:


<P align="left" style="font-size: 10pt">Status Update


<P align="left" style="font-size: 10pt">Since many of you have been asking about the status of our merger with Barnes &#038;
Noble, Inc., I want to provide a brief status report:


<P align="left" style="font-size: 10pt">Given that we are a publicly traded company, the merger process requires us to
file a document with the Securities and Exchange Commission (SEC). This
document, called a proxy statement, is a lengthy document which outlines all
the details of our proposed merger with B&#038;N, as well as provides information
about our company, including our financial results for the last two fiscal
years.


<P align="left" style="font-size: 10pt">We filed the proxy on January&nbsp;26, 2004. The SEC took 30&nbsp;days to review the
proxy and just last week, they responded to us with some questions, and asked
us to clarify and provide more details about what we had written. We are in
the process of answering their questions. Once the SEC is satisfied with the
additional information we provide, we then re-file the proxy with them, and it
becomes the &#147;official&#148; document. We also mail the proxy to all shareholders
informing them that a meeting will be held to discuss and vote on the proposed
merger transaction. Usually, the meeting is held about 21&nbsp;days after mailing
of the proxy, so we are currently estimating that the meeting will take place
around the end of April. The shareholders (including Barnes &#038; Noble, Inc.)
will vote, and upon their approval, the merger will be effectively complete. I
know that this has seemed to take a long time from when we announced the deal
in October but this is just how long it takes to get a deal completed when
there are two public companies involved.


<P align="left" style="font-size: 10pt">As I have said previously, after the merger THERE WILL BE NO CHANGE IN THE WAY
BN.COM OPERATES. As a wholly-owned subsidiary of Barnes &#038; Noble, Inc. we will
remain a separate business unit. I anticipate that we will be even busier than
we are now, as we work toward ways of providing a more seamless experience for
our customers. I encourage you to email me if you have any questions, or
concerns. In the meantime, just keep doing your usual good work!


<P align="left" style="font-size: 10pt">Marie



<P align="center" style="font-size: 10pt">*****


<P align="left" style="font-size: 10pt">This communication is neither a solicitation of a proxy, an offer to purchase
nor a solicitation of an offer to sell shares to the Company. The Company
intends to file and deliver all forms, proxy statements, notices and documents
required under state and federal law regarding the proposed merger. The
Company has filed preliminary proxy materials with the Securities and Exchange
Commission (&#147;SEC&#148;) for the special meeting of stockholders to be held to vote
on the proposed merger. Upon satisfactory completion of the SEC&#146;s review and
comment on the preliminary proxy materials, the Company will call a special
meeting of its stockholders to vote on the merger and will file with the SEC
and mail to the Company&#146;s stockholders definitive proxy materials. Before
making any voting or investment decisions, investors and security holders of
the Company are urged to read the definitive proxy materials regarding the
merger carefully in their entirety, when they become available, because
they will contain important information about the proposed merger,
including, among other things, the recommendation of the Companys&#146; board of
directors in respect of the merger. Copies of the definitive proxy materials
and any amendments or supplements thereto may be obtained without charge, as
they become available, at the SEC&#146;s website at http://www.sec.gov or at the
Company&#146;s website at http://www.barnesandnoble.com/ir. Investors and
stockholders also may obtain a free copy of the definitive proxy statement,
when it becomes available, and other documents filed with, or furnished to, the
SEC from the Company by directing a written request to



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<P align="left" style="font-size: 10pt">barnesandnoble.com inc., 76 Ninth Avenue, New York, NY 10011; Attn. Investor
Relations, Kevin M. Frain.


<P align="left" style="font-size: 10pt">The Company, its directors, executive officers and certain members of
management and employees may be deemed to be participants in the solicitation
of proxies from the Company&#146;s stockholders in favor of the approval of the
merger. Information regarding such officers and directors and their ownership
of the Company&#146;s common stock is set forth in the Company&#146;s Proxy Statement on
Schedule&nbsp;14A for its 2003 Annual Meeting of shareholders, filed with the SEC on
June&nbsp;6, 2003.




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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