<SUBMISSION>
<ACCESSION-NUMBER>0000950123-04-005543
<TYPE>SC 13E3/A
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20040503
<GROUP-MEMBERS>B&N COM ACQUISITION CORP
<GROUP-MEMBERS>B&N COM HOLDING CORP
<GROUP-MEMBERS>BARNES & NOBLE INC
<GROUP-MEMBERS>BARNESANDNOBLE COM LLC
<SUBJECT-COMPANY>
<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>SC 13E3/A
<ACT>34
<FILE-NUMBER>005-56413
<FILM-NUMBER>04771406
</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>
</SUBJECT-COMPANY>
<FILED-BY>
<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>SC 13E3/A
</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>
</FILED-BY>
<DOCUMENT>
<TYPE>SC 13E3/A
<SEQUENCE>1
<FILENAME>y93373a3sc13e3za.htm
<DESCRIPTION>AMENDMENT NO. 3 TO SCHEDULE 13E3
<TEXT>
<HTML>
<HEAD>
<TITLE>AMENDMENT NO. 3 TO SCHEDULE 13E3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV align="center">
<HR size="1" width="100%" align="center" noshade>
</DIV>

<DIV align="center">
<HR size="1" width="100%" align="center" noshade>
</DIV>

<P align="center">
<B><FONT size="4">SECURITIES AND EXCHANGE COMMISSION</FONT></B>

<DIV align="center">
<B>Washington, D.C. 20549</B>
</DIV>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="center">
<B> Amendment No.&nbsp;3</B>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<DIV align="center">
<B>to</B>
</DIV>

<DIV align="center">
<B><FONT size="5">Schedule&nbsp;13E-3</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">(Rule&nbsp;13e-100)</FONT></B>
</DIV>

<DIV align="center">
<B>Transaction Statement under Section&nbsp;13(e) of the
Securities Exchange Act of 1934</B>
</DIV>

<DIV align="center">
<B>and Rule&nbsp;13e-3 thereunder</B>
</DIV>

<DIV align="center">
<B>Rule&nbsp;13e-3 Transaction Statement Under
Section&nbsp;13(e) of the</B>
</DIV>

<DIV align="center">
<B>Securities Exchange Act of 1934</B>
</DIV>

<P align="center">
<B><FONT size="6">barnesandnoble.com inc.</FONT></B>

<DIV align="center">
<I><FONT size="2">(Name of the Issuer)</FONT></I>
</DIV>

<P align="center">
<B>barnesandnoble.com inc.</B>

<DIV align="center">
<B>barnesandnoble.com llc</B>
</DIV>

<DIV align="center">
<B>Barnes &#38; Noble, Inc.</B>
</DIV>

<DIV align="center">
<B>B&#38;N.com Holding Corp.</B>
</DIV>

<DIV align="center">
<B>B&#38;N.com Acquisition Corp.</B>
</DIV>

<DIV align="center">
<I><FONT size="2">(Names of Persons Filing Statement)</FONT></I>
</DIV>

<P align="center">
<B><FONT size="2">Class&nbsp;A Common Stock, par value $0.001
per share</FONT></B>

<DIV align="center">
<I><FONT size="2">(Title of Class of Securities)</FONT></I>
</DIV>

<P align="center">
<B><FONT size="2">067846 10 5</FONT></B>

<DIV align="center">
<I><FONT size="2">(CUSIP Number of Class of
Securities)</FONT></I>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="56%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="41%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <B><FONT size="2">Marie J. Toulantis</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">Leonard Riggio</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">barnesandnoble.com inc.</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">Barnes &#38; Noble, Inc.</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">76 Ninth Avenue</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">122 Fifth Avenue</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">New York, New York 10011</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">New York, New York 10011</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">(212) 414-6000</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">(212) 633-3300</FONT></B></TD>
</TR>

</TABLE>
</CENTER>

<P align="center">
<B><I><FONT size="2">with copies to:</FONT></I></B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="55%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="42%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <B><FONT size="2">Morton A. Pierce, Esq.</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">Jay M. Dorman, Esq.</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">Jack S. Bodner, Esq.</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">Bryan Cave LLP</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">Dewey Ballantine LLP</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">1290 Avenue of the Americas</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">1301 Avenue of the Americas</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">New York, New York 10104</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">New York, New York 10019</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">(212) 541-2000</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <B><FONT size="2">(212) 259-8000</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="center">
<I><FONT size="2">(Name, Address and Telephone Numbers of Person
Authorized to Receive Notices</FONT></I>

<DIV align="center">
<I><FONT size="2">and Communications on Behalf of Persons Filing
Statement)</FONT></I>
</DIV>

<DIV>&nbsp;</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV align="left">
<FONT size="2">This statement is filed in connection with (check
the appropriate box):
</FONT>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="85%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&#254;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">a.
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The filing of solicitation materials or an
    information statement subject to Regulation&nbsp;14A,
    Regulation&nbsp;14C or Rule&nbsp;13e-3(c) under the Securities
    Exchange Act of 1934.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">b.
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The filing of a registration statement under the
    Securities Act of 1933.
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">c.
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">A tender offer.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">d.
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">None of the above.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">
<FONT size="2">Check the following box if the soliciting
materials or information statement referred to in checking box
(a)&nbsp;are preliminary
copies:&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>
</FONT>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">
<FONT size="2">Check the following box if the filing is a final
amendment reporting the results of the
transaction:&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>
</FONT>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<P align="center">
<B><FONT size="2">CALCULATION OF FILING FEE</FONT></B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="47%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD align="center" nowrap><B><FONT size="1">Transaction Valuation(1)</FONT></B></TD>
    <TD></TD>
    <TD align="center" nowrap><B><FONT size="1">Amount of Filing Fee(2)</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="center" valign="top">
    <FONT size="2">$149,849,026
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">$12,122.79
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="left"><HR size="1" noshade></TD>

</TR>

<TR>
    <TD colspan="3" align="left"><HR size="1" noshade></TD>

</TR>

</TABLE>
</CENTER>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">The transaction value was based upon the sum of
    (a)&nbsp;the product of 44,141,587 common shares and the merger
    consideration of $3.05 per share and (b)&nbsp;the difference
    between (i)&nbsp;the product of the merger consideration of
    $3.05 per share and the 8,501,221 common shares subject to
    outstanding stock options of which the exercise price per share
    is less than the per share merger consideration and
    (ii)&nbsp;the product of the weighted average exercise price per
    share of such stock options and such 8,501,221 common shares.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(2)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">In accordance with Section&nbsp;14(g) of the
    Securities Exchange Act of 1934, as amended, and Fee Rate
    Advisory #6 for Fiscal Year 2004 issued by the Securities and
    Exchange Commission on November&nbsp;24, 2003, the amount of the
    filing fee was determined by multiplying $0.00008090 by the
    amount of the transaction valuation calculated above.
    </FONT></TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2"><FONT face="wingdings">&#254;</FONT></FONT></TD>
    <TD align="left">
    <FONT size="2">Check the box if any part of the fee is offset as
    provided by Exchange Act Rule&nbsp;0-11(a)(2) and identify the
    filing with which the offsetting fee was previously paid.
    Identify the previous filing by registration statement number,
    or the Form or Schedule and the date of its filing.
    </FONT></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Amount Previously Paid: $12,122.79 <BR>
 Form or Registration No.: Schedule&nbsp;14A <BR>
 Filing Party: barnesandnoble.com inc. <BR>
 Date Filed: January&nbsp;26, 2004 <BR>
</FONT>

<P align="center">
<HR size="1" width="100%" align="center" noshade>

<DIV align="center">
<HR size="1" width="100%" align="center" noshade>
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>

<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">Item 1. Summary Term Sheet.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item 2. Subject Company Information.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item 3. Identity and Background of Filing Persons.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item 4. Terms of the Transaction.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item 5. Past Contacts, Transactions, Negotiations and Agreements.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item 6. Purposes of the Transaction and Plans or Proposals.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item 7. Purposes, Alternatives, Reasons and Effects.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item 8. Fairness of the Transaction.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item 9. Reports, Opinions, Appraisals and Negotiations.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#009">Item 10. Source and Amounts of Funds or Other Consideration.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#010">Item 11. Interest in Securities of the Subject Company.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#011">Item 12. The Solicitation or Recommendation.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#012">Item 13. Financial Statements.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#013">Item 14. Persons/Assets, Retained, Employed, Compensated or Used.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#014">Item 15. Additional Information.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#015">Item 16. Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#016">SIGNATURE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#017">EXHIBIT INDEX</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<P align="center">
<B><FONT size="2">TABLE OF CONTENTS</FONT></B>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="70%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="11%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="79%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;1.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Summary Term Sheet.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">1
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;2.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Subject Company Information.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">2
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;3.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Identity and Background of Filing
    Persons.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">2
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;4.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Terms of the Transaction.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">2
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;5.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Past Contacts, Transactions, Negotiations and
    Agreements.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">4
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;6.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Purposes of the Transaction and Plans or
    Proposals.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">4
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;7.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Purposes, Alternatives, Reasons and
    Effects.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">4
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;8.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Fairness of the Transaction.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">5
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;9.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Reports, Opinions, Appraisals and
    Negotiations.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">6
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;10.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Source and Amounts of Funds or Other
    Consideration.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">6
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;11.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Interest in Securities of the Subject
    Company.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">6
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;12.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">The Solicitation or Recommendation.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">6
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;13.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Financial Statements.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">7
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;14.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Persons/Assets, Retained, Employed, Compensated
    or Used.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">7
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;15.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Additional Information.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">7
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Item&nbsp;16.
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Exhibits.&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">7
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD colspan="3" align="left" valign="top">
    <FONT size="2">SIGNATURE
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">10
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="left" valign="top">
    <FONT size="2">EXHIBIT INDEX
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom">
    <FONT size="2">11
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<P align="center">
<B><FONT size="2">INTRODUCTION</FONT></B>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">This Amendment No.&nbsp;3 (this
&#147;Amendment&#148;) to the Transaction Statement on
Schedule&nbsp;13E-3 filed on January&nbsp;26, 2004 (the
&#147;Original Schedule&nbsp;13E-3&#148; and, as amended by
Amendment No.&nbsp;1 thereto, dated March&nbsp;8, 2004,
Amendment No.&nbsp;2 thereto, dated April&nbsp;6, 2004
(&#147;Amendment No.&nbsp;2&#148;), and this Amendment, this
&#147;Schedule&nbsp;13E-3&#148;) is being filed jointly by
barnesandnoble.com inc., a Delaware corporation and the issuer
of the equity securities that are the subject of the
Rule&nbsp;13e-3 transaction (&#147;B&#38;N.com Inc.&#148;),
barnesandnoble.com llc, a Delaware limited liability company
(&#147;B&#38;N.com&#148;), Barnes&nbsp;&#38; Noble, Inc., a
Delaware corporation (&#147;Barnes&nbsp;&#38; Noble&#148;),
B&#38;N.com Holding Corp., a Delaware corporation and a wholly
owned subsidiary of Barnes&nbsp;&#38; Noble (&#147;B&#38;N
Holding&#148;), and B&#38;N.com Acquisition Corp., a Delaware
corporation and a wholly owned subsidiary of B&#38;N Holding
(&#147;B&#38;N Acquisition&#148; and, together with Barnes &#38;
Noble and B&#38;N Holding, the &#147;Barnes&nbsp;&#38; Noble
Parties&#148;), in connection with the Agreement and Plan of
Merger, dated as of January&nbsp;8, 2004, among the
Barnes&nbsp;&#38; Noble Parties and B&#38;N.com Inc. (the
&#147;Merger Agreement&#148;). B&#38;N.com Inc., B&#38;N.com and
the Barnes&nbsp;&#38; Noble Parties are referred to herein as
the &#147;Filing Persons.&#148; Pursuant to the Merger Agreement
and subject to approval of B&#38;N.com Inc. stockholders,
B&#38;N Acquisition will merge with and into B&#38;N.com Inc.
(the &#147;Merger&#148;), with B&#38;N.com Inc. continuing as
the surviving corporation.
</FONT>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Upon completion of the Merger, each outstanding
share of Class&nbsp;A common stock, par value $0.001 per share,
of B&#38;N.com Inc. (the &#147;Common Stock&#148;), other than
shares held by Barnes &#38; Noble, B&#38;N Holding and their
respective subsidiaries and any shares with respect to which
appraisal rights have been properly perfected under Delaware
law, will be converted into the right to receive $3.05 per share
in cash, without interest, and all outstanding options to
purchase shares of Common Stock, whether vested or unvested,
will be cancelled, and each holder will be entitled to receive a
cash payment for each cancelled option in an amount equal to the
product of the number of shares of Common Stock subject to such
option multiplied by the excess, if any, of $3.05 over the
exercise price per share subject to such option. As a result of
the Merger, B&#38;N.com Inc. will become an indirect wholly
owned subsidiary of Barnes&nbsp;&#38; Noble.
</FONT>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Concurrently with the filing of this Amendment,
B&#38;N.com Inc. is filing a definitive proxy statement (the
&#147;Definitive Proxy Statement&#148;) under Section&nbsp;14(a)
of the Securities Exchange Act of 1934, as amended, pursuant to
which the B&#38;N.com Inc. board of directors will be soliciting
proxies from B&#38;N.com Inc. stockholders in connection with
B&#38;N.com Inc.&#146;s special meeting of stockholders at which
time B&#38;N.com Inc. stockholders will vote on a proposal to
adopt and approve the Merger Agreement and the Merger. The
Definitive Proxy Statement is Exhibit&nbsp;(a)(1) hereto and a
copy of the Merger Agreement is attached thereto as
Annex&nbsp;A. Capitalized terms used but not defined in this
Schedule&nbsp;13E-3 shall have the meanings given to them in the
Definitive Proxy Statement.
</FONT>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">The information set forth in the Definitive Proxy
Statement, including all annexes thereto, is expressly
incorporated herein by reference, and the responses to each item
in this Schedule&nbsp;13E-3 are qualified in their entirety by
the information contained in the Definitive Proxy Statement and
the annexes thereto. This Schedule&nbsp;13E-3 also incorporates
by reference information from the periodic filings of
B&#38;N.com Inc., Barnes&nbsp;&#38; Noble and Bertelsmann AG
with the Securities and Exchange Commission. The information
contained in this Schedule&nbsp;13E-3 and/or the related
Definitive Proxy Statement concerning B&#38;N.com Inc. and
B&#38;N.com was supplied by B&#38;N.com Inc. The information
contained in this Schedule&nbsp;13E-3 and/or the related
Definitive Proxy Statement concerning each of the
Barnes&nbsp;&#38; Noble Parties was supplied by each such
Barnes&nbsp;&#38; Noble Party.
</FONT>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 1. Summary Term Sheet." -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;1.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Summary Term Sheet.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2"> Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1001
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">The information set forth in the Definitive Proxy
Statement under the caption &#147;SUMMARY TERM SHEET&#148; is
incorporated herein by reference.
</FONT>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="center">
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link2 "Item 2. Subject Company Information." -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;2.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Subject Company Information.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1002
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; The Parties to the Merger&nbsp;&#151;
    barnesandnoble.com inc.&#148; and &#147;THE PARTIES TO THE
    MERGER&nbsp;&#151; barnesandnoble.com inc.&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(b)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The class of equity securities that is the
    subject of the Rule&nbsp;13e-3 transaction is B&#38;N.com
    Inc.&#146;s Class&nbsp;A common stock, par value $0.001 per
    share. The information set forth in the Definitive Proxy
    Statement under the captions &#147;THE SPECIAL
    MEETING&nbsp;&#151; Record Date, Voting Rights, Quorum and
    Revocability of Proxies&#148; and &#147;MARKET PRICE AND
    DIVIDENDS&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;MARKET PRICE AND
    DIVIDENDS&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(d)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;MARKET PRICE AND
    DIVIDENDS&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(e)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Not applicable.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(f)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;CERTAIN TRANSACTIONS INVOLVING
    OUR COMMON STOCK&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 3. Identity and Background of Filing Persons." -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;3.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Identity and Background of Filing
    Persons.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1003
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)-(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; The Parties to the Merger&#148; and &#147;THE
    PARTIES TO THE MERGER&#148; and set forth in the section
    entitled &#147;Annex D&#148; in the Definitive Proxy Statement
    is incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 4. Terms of the Transaction." -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;4.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Terms of the Transaction.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1004
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(1)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Not applicable.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(i)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM SHEET,&#148;
    &#147;QUESTIONS AND ANSWERS ABOUT THE MERGER AND THE SPECIAL
    MEETING,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Background of
    the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Purposes and
    Reasons for the Merger; Consideration of Alternatives; Structure
    of the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Effects
    of the Merger,&#148; &#147;THE MERGER,&#148; &#147;THE SPECIAL
    MEETING&nbsp;&#151; Matters to be Considered at the Special
    Meeting&#148; and &#147;THE MERGER AGREEMENT&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(ii)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Terms of the Merger,&#148; &#147;QUESTIONS AND
    ANSWERS ABOUT THE MERGER AND THE SPECIAL MEETING,&#148;
    &#147;THE MERGER&nbsp;&#151; Payment of Merger Consideration and
    Surrender of Stock Certificates,&#148; &#147;THE MERGER
    AGREEMENT&nbsp;&#151; Merger Consideration&#148; and &#147;THE
    MERGER AGREEMENT&nbsp;&#151; Stock Options&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="center"><FONT size="2">2
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(iii)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Position of the Barnes &#38; Noble Parties as
    to the Fairness of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Reasons for the Special Committee&#146;s
    Determination; Fairness of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Reasons for our Board of Directors&#146;
    Determination; Fairness of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Position of the Barnes &#38; Noble Parties
    as to the Fairness of the Merger&#148; and &#147;SPECIAL
    FACTORS&nbsp;&#151; Purposes and Reasons for the Merger;
    Consideration of Alternatives; Structure of the Merger&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(iv)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Vote Required,&#148; &#147;QUESTIONS AND
    ANSWERS ABOUT THE MERGER AND THE SPECIAL MEETING,&#148;
    &#147;THE SPECIAL MEETING&nbsp;&#151; Vote Required&#148; and
    &#147;THE SPECIAL MEETING&nbsp;&#151; Record Date, Voting
    Rights, Quorum and Revocability of Proxies&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(v)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Interests of Directors and Officers in the
    Merger,&#148; &#147;SUMMARY TERM SHEET&nbsp;&#151; Effects of
    the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Effects of
    the Merger&#148; and &#147;SPECIAL FACTORS&nbsp;&#151; Interests
    of Directors and Officers in the Merger&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(vi)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;THE MERGER&nbsp;&#151;
    Accounting Treatment&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)(2)(vii)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Certain U.S. Federal Income Tax
    Consequences&#148; and &#147;THE MERGER&nbsp;&#151; Certain U.S.
    Federal Income Tax Consequences&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Terms of the Merger,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Interests of Directors and Officers in the
    Merger,&#148; &#147;SUMMARY TERM SHEET&nbsp;&#151; Effects of
    the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Purposes and
    Reasons for the Merger; Consideration of Alternatives; Structure
    of the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Effects
    of the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Interests
    of Directors and Officers in the Merger,&#148; &#147;THE
    MERGER&nbsp;&#151; Payment of Merger Consideration and Surrender
    of Stock Certificates,&#148; &#147;THE MERGER
    AGREEMENT&nbsp;&#151; Merger Consideration,&#148; &#147;THE
    MERGER AGREEMENT&nbsp;&#151; Covenants&nbsp;&#151; Company
    Indemnification Provisions&#148; and &#147;THE MERGER
    AGREEMENT&nbsp;&#151; Covenants&nbsp;&#151; Additional Covenants
    Regarding the Merger&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(d)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Appraisal Rights&#148; and &#147;THE
    MERGER&nbsp;&#151; Appraisal Rights&#148; and set forth in the
    section entitled &#147;Annex B&#148; in the Definitive Proxy
    Statement is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(e)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Special Committee of our Board of
    Directors,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Recommendation of the Special Committee and our Board of
    Directors&#148; and &#147;SPECIAL FACTORS&nbsp;&#151; Provisions
    for Unaffiliated Stockholders&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(f)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Not Applicable.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="center"><FONT size="2">3
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link2 "Item 5. Past Contacts, Transactions, Negotiations and Agreements." -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;5.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Past Contacts, Transactions, Negotiations
    and Agreements.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1005
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SPECIAL FACTORS&nbsp;&#151;
    Certain Relationships and Related Transactions&#148; and
    &#147;CERTAIN TRANSACTIONS INVOLVING OUR COMMON STOCK&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(b)-(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger&#148; and &#147;CERTAIN TRANSACTIONS
    INVOLVING OUR COMMON STOCK&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(e)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Vote Required,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Interests of Directors and Officers in the
    Merger,&#148; &#147;QUESTIONS AND ANSWERS ABOUT THE MERGER AND
    THE SPECIAL MEETING,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Interests of Directors and Officers in the
    Merger,&#148; &#147;THE MERGER,&#148; &#147;THE SPECIAL
    MEETING&nbsp;&#151; Vote Required,&#148; &#147;THE MERGER
    AGREEMENT,&#148; &#147;PRINCIPAL STOCKHOLDERS&#148; and
    &#147;CERTAIN TRANSACTIONS INVOLVING OUR COMMON STOCK&#148; is
    incorporated herein by reference. The information set forth in
    Exhibit (d)(1) hereto is incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 6. Purposes of the Transaction and Plans or Proposals." -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;6.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Purposes of the Transaction and Plans or
    Proposals.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1006
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(b)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Terms of the Merger,&#148; &#147;THE
    MERGER&nbsp;&#151; Payment of Merger Consideration and Surrender
    of Stock Certificates,&#148; &#147;THE MERGER
    AGREEMENT&nbsp;&#151; Merger Consideration&#148; and &#147;THE
    MERGER AGREEMENT&nbsp;&#151; Stock Options&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM SHEET,&#148;
    &#147;QUESTIONS AND ANSWERS ABOUT THE MERGER AND THE SPECIAL
    MEETING,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Background of
    the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Position of
    the Barnes &#38; Noble Parties as to the Fairness of the
    Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Effects of the
    Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Plans for the
    Company,&#148; &#147;THE MERGER&#148; and &#147;THE MERGER
    AGREEMENT&#148; is incorporated herein by reference. The
    information set forth in Exhibit (d)(1) hereto is incorporated
    herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 7. Purposes, Alternatives, Reasons and Effects." -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;7.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Purposes, Alternatives, Reasons and
    Effects.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1013
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="17%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="80%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger&#148; and &#147;SPECIAL
    FACTORS&nbsp;&#151; Purposes and Reasons for the Merger;
    Consideration of Alternatives; Structure of the Merger&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(b)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger&#148; and &#147;SPECIAL
    FACTORS&nbsp;&#151; Purposes and Reasons for the Merger;
    Consideration of Alternatives; Structure of the Merger&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="center"><FONT size="2">4
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Position of the Barnes &#38; Noble Parties as
    to the Fairness of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Background of the Merger,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Reasons for the Special
    Committee&#146;s Determination; Fairness of the Merger,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Reasons for our Board of
    Directors&#146; Determination, Fairness of the Merger,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Position of the Barnes &#38;
    Noble Parties as to the Fairness of the Merger&#148; and
    &#147;SPECIAL FACTORS&nbsp;&#151; Purposes and Reasons for the
    Merger; Consideration of Alternatives; Structure of the
    Merger&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(d)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM SHEET,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Effects of the Merger,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Plans for the Company,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Interests of Directors and
    Officers in the Merger,&#148; &#147;THE MERGER&nbsp;&#151;
    Payment of Merger Consideration and Surrender of Stock
    Certificates,&#148; &#147;THE MERGER&nbsp;&#151; Certain U.S.
    Federal Income Tax Consequences,&#148; &#147;THE
    MERGER&nbsp;&#151; Appraisal Rights&#148; and &#147;THE MERGER
    AGREEMENT&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 8. Fairness of the Transaction." -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;8.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Fairness of the Transaction.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1014
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)-(b)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Opinion of the Special Committee&#146;s
    Financial Advisor,&#148; &#147;SUMMARY TERM SHEET&nbsp;&#151;
    Position of the Barnes &#38; Noble Parties as to the Fairness of
    the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Background
    of the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Recommendation of the Special Committee and our Board of
    Directors,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Reasons for
    the Special Committee&#146;s Determination; Fairness of the
    Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Reasons for our
    Board of Directors&#146; Determination; Fairness of the
    Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Opinion of the
    Special Committee&#146;s Financial Advisor,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Position of the Barnes &#38; Noble Parties
    as to the Fairness of the Merger&#148; and &#147;SPECIAL
    FACTORS&nbsp;&#151; Purposes and Reasons for the Merger;
    Consideration of Alternatives; Structure of the Merger&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;SPECIAL FACTORS&nbsp;&#151;
    Reasons for the Special Committee&#146;s Determination; Fairness
    of the Merger&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(d)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Special Committee of our Board of
    Directors,&#148; &#147;SUMMARY TERM SHEET&nbsp;&#151;
    Recommendation of the Special Committee and our Board of
    Directors,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Background of
    the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Recommendation of the Special Committee and our Board of
    Directors&#148; and &#147;SPECIAL FACTORS&nbsp;&#151; Provisions
    for Unaffiliated Stockholders&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(e)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors&#148; and &#147;SPECIAL
    FACTORS&nbsp;&#151; Reasons for our Board of Directors&#146;
    Determination; Fairness of the Merger&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(f)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger&#148; and &#147;SPECIAL
    FACTORS&nbsp;&#151; Reasons for the Special Committee&#146;s
    Determination; Fairness of the Merger&#148; is incorporated
    herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<P align="center"><FONT size="2">5
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link2 "Item 9. Reports, Opinions, Appraisals and Negotiations." -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;9.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Reports, Opinions, Appraisals and
    Negotiations.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1015
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)-(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Opinion of the Special Committee&#146;s
    Financial Advisor,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Background of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Reasons for the Special Committee&#146;s
    Determination; Fairness of the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Opinion of the Special Committee&#146;s
    Financial Advisor&#148; and &#147;SPECIAL FACTORS&nbsp;&#151;
    Presentations of Barnes&nbsp;&#38; Noble&#146;s Financial
    Advisor&#148; is incorporated herein by reference. The full text
    of the written opinion of Credit Suisse First Boston LLC, dated
    January&nbsp;8, 2004, is attached to the Definitive Proxy
    Statement as &#147;Annex&nbsp;C&#148; and is incorporated herein
    by reference. The written materials presented by Credit Suisse
    First Boston LLC to the Special Committee of the Board of
    Directors of B&#38;N.com Inc. on January&nbsp;8, 2004 is set
    forth as Exhibit&nbsp;(c)(2) hereto and is incorporated herein
    by reference. The written materials presented by Citigroup
    Global Markets Inc. to the Board of Directors of
    Barnes&nbsp;&#38; Noble on November&nbsp;6, 2003 and to the
    Special Committee of the Board of Directors of B&#38;N.com Inc.
    on November&nbsp;12, 2003 are set forth as Exhibits (c)(3) and
    (c)(4) hereto, respectively, and are incorporated herein by
    reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 10. Source and Amounts of Funds or Other Consideration." -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;10.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Source and Amounts of Funds or Other
    Consideration.</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>

<DIV align="left">
<FONT size="2">Item&nbsp;1007
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="17%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="80%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)-(b)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;THE MERGER&nbsp;&#151; Merger
    Financing; Sources of Funds&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(c)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;THE MERGER&nbsp;&#151;
    Estimated Fees and Expenses of the Merger&#148; and &#147;THE
    SPECIAL MEETING&nbsp;&#151; Expenses of Proxy Solicitation&#148;
    is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(d)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;THE MERGER&nbsp;&#151; Merger
    Financing; Sources of Funds&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 11. Interest in Securities of the Subject Company." -->
<DIV align="left"><A NAME="010"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;11.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Interest in Securities of the Subject
    Company.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1008
</FONT>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="16%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="81%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(a)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;PRINCIPAL STOCKHOLDERS&#148;
    and set forth in the section entitled &#147;Annex&nbsp;D&#148;
    in the Definitive Proxy Statement is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">(b)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;PRINCIPAL STOCKHOLDERS&#148;
    and &#147;CERTAIN TRANSACTIONS INVOLVING OUR COMMON STOCK&#148;
    is incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<!-- link2 "Item 12. The Solicitation or Recommendation." -->
<DIV align="left"><A NAME="011"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;12.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">The Solicitation or
    Recommendation.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1012
</FONT>
</DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(d) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Vote Required,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Position of the Barnes &#38; Noble Parties as
    to the Fairness of the Merger,&#148; &#147;QUESTIONS AND ANSWERS
    ABOUT THE MERGER AND THE SPECIAL MEETING,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Background of the Merger,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Reasons for the Special
    Committee&#146;s Determination; Fairness of the Merger,&#148;
    &#147;SPECIAL FACTORS&nbsp;&#151; Position of the Barnes &#38;
    Noble Parties as to the Fairness of the Merger,&#148; and
    &#147;THE SPECIAL MEETING&nbsp;&#151; Vote Required&#148; is
    incorporated herein by reference.
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(e) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors,&#148; &#147;SUMMARY TERM
    SHEET&nbsp;&#151; Position of the Barnes &#38; Noble Parties as
    to the Fairness of
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

</TABLE>

<P align="center"><FONT size="2">6
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <FONT size="2">the Merger,&#148; &#147;SPECIAL
    FACTORS&nbsp;&#151; Recommendation of the Special Committee and
    our Board of Directors,&#148; &#147;SPECIAL FACTORS&nbsp;&#151;
    Reasons for the Special Committee&#146;s Determination; Fairness
    of the Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Reasons
    for our Board of Directors&#146; Determination; Fairness of the
    Merger,&#148; &#147;SPECIAL FACTORS&nbsp;&#151; Position of the
    Barnes &#38; Noble Parties as to the Fairness of the
    Merger&#148; and &#147;SPECIAL FACTORS&nbsp;&#151; Purposes and
    Reasons for the Merger; Consideration of Alternatives; Structure
    of the Merger&#148; is incorporated herein by reference.
    </FONT></TD>
</TR>

</TABLE>

<!-- link2 "Item 13. Financial Statements." -->
<DIV align="left"><A NAME="012"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;13.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Financial Statements.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1010
</FONT>
</DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the caption &#147;SUMMARY HISTORICAL FINANCIAL
    DATA&#148; is incorporated herein by reference. The information
    contained in Item&nbsp;6 of B&#38;N.com Inc.&#146;s Annual
    Report on Form&nbsp;10-K/A for the fiscal year ended
    December&nbsp;31, 2003, attached to the Definitive Proxy
    Statement as &#147;Annex&nbsp;E,&#148; is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(b) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Not applicable.
    </FONT></TD>
</TR>

</TABLE>

<!-- link2 "Item 14. Persons/Assets, Retained, Employed, Compensated or Used." -->
<DIV align="left"><A NAME="013"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;14.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Persons/Assets, Retained, Employed,
    Compensated or Used.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1009
</FONT>
</DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)-(b) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement under the captions &#147;THE MERGER&nbsp;&#151;
    Estimated Fees and Expenses of the Merger&#148; and &#147;THE
    SPECIAL MEETING&nbsp;&#151; Expenses of Proxy Solicitation&#148;
    is incorporated herein by reference.
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

</TABLE>

<!-- link2 "Item 15. Additional Information." -->
<DIV align="left"><A NAME="014"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;15.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Additional Information.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1011
</FONT>
</DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(b) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">The information set forth in the Definitive Proxy
    Statement and annexes thereto is incorporated herein by
    reference.
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

</TABLE>

<!-- link2 "Item 16. Exhibits." -->
<DIV align="left"><A NAME="015"></A></DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;16.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Exhibits.</FONT></I></B></TD>
</TR>

</TABLE>

<DIV align="left">
<FONT size="2">Regulation&nbsp;M-A
</FONT>
</DIV>

<DIV align="left">
<FONT size="2">Item&nbsp;1016
</FONT>
</DIV>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(1)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Definitive Proxy Statement of barnesandnoble.com
    inc. filed with the Securities and Exchange Commission on
    Schedule&nbsp;14A on May&nbsp;3, 2004.
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(2)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Form of Proxy Card filed with the Securities and
    Exchange Commission, together with the Definitive Proxy
    Statement on Schedule&nbsp;14A, on May&nbsp;3, 2004.
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(3)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Press Release, dated November&nbsp;7, 2003
    (included as Exhibit&nbsp;99.1 to B&#38;N.com Inc.&#146;s
    Form&nbsp;8-K filed with the Securities and Exchange Commission
    on November&nbsp;12, 2003).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(4)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Press Release, dated January&nbsp;8, 2004
    (included as Exhibit&nbsp;99.1 to B&#38;N.com Inc.&#146;s
    Form&nbsp;8-K filed with the Securities and Exchange Commission
    on January&nbsp;9, 2004, and included in B&#38;N.com Inc.&#146;s
    Schedule&nbsp;14A Information filed with the Securities and
    Exchange Commission on January&nbsp;9, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(5)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-12 with the Securities and Exchange Commission on
    January&nbsp;9, 2004, including Press Release dated
    January&nbsp;8, 2004.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(6)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-12 with the Securities and Exchange Commission on
    January&nbsp;12, 2004, including Employee Q&#38;As dated
    January&nbsp;8, 2004.
    </FONT></TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">7
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(a)(7)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-12 with the Securities and Exchange Commission on
    March&nbsp;3, 2004, including correspondence to B&#38;N.com
    Inc.&#146;s employees dated March&nbsp;2, 2004.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(b)(1)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Revolving Credit Agreement, dated as of
    May&nbsp;22, 2002, among Barnes&nbsp;&#38; Noble, Inc., a
    Delaware corporation, the lending institutions listed thereto,
    Fleet National Bank, as administrative agent, ING Capital LLC,
    as documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co- arrangers
    (included as Exhibit&nbsp;10.1 to Barnes&nbsp;&#38; Noble&#146;s
    Form&nbsp;10-Q filed with the Securities and Exchange Commission
    on June&nbsp;14, 2002).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(b)(2)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Amendment No.&nbsp;1 to Revolving Credit
    Agreement, dated as of August&nbsp;29, 2002, amending that
    certain Revolving Credit Agreement, dated as of May&nbsp;22,
    2002, among Barnes&nbsp;&#38; Noble, Inc., a Delaware
    corporation, the lending institutions listed thereto, Fleet
    National Bank, as administrative agent, ING Capital LLC, as
    documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co-arrangers
    (included as Exhibit&nbsp;10.1 to Barnes &#38; Noble&#146;s
    Form&nbsp;10-Q filed with the Securities and Exchange Commission
    on December&nbsp;16, 2002).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(b)(3)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Amendment No.&nbsp;2 to Revolving Credit
    Agreement, dated as of May&nbsp;30, 2003, amending that certain
    Revolving Credit Agreement, dated as of May&nbsp;22, 2002, as
    amended by that certain Amendment No.&nbsp;1 dated as of
    August&nbsp;29, 2002, among Barnes &#38; Noble, Inc., a Delaware
    corporation, the lending institutions listed thereto, Fleet
    National Bank, as administrative agent, ING Capital LLC, as
    documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co-arrangers
    (included as Exhibit&nbsp;10.1 to Barnes &#38; Noble&#146;s
    Form&nbsp;10-Q filed with the Securities and Exchange Commission
    on September&nbsp;12, 2003).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(b)(4)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Amendment No.&nbsp;3 to Revolving Credit
    Agreement, dated as of December&nbsp;4, 2003, amending that
    certain Revolving Credit Agreement, dated as of May&nbsp;22,
    2002, as amended by that certain Amendment No.&nbsp;1 dated as
    of August&nbsp;29, 2002, and that certain Amendment No.&nbsp;2
    dated as of May&nbsp;30, 2003, among Barnes&nbsp;&#38; Noble,
    Inc., a Delaware corporation, the lending institutions listed
    thereto, Fleet National Bank, as administrative agent, ING
    Capital LLC, as documentation agent, Wachovia Bank, National
    Association, as syndication agent and Fleet Securities, Inc. and
    First Union Securities, Inc. (d/b/a Wachovia Securities) as
    co-arrangers (included as Exhibit&nbsp;18 to Barnes &#38;
    Noble&#146;s Schedule&nbsp;13D/A filed with the Securities and
    Exchange Commission on January&nbsp;9, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(c)(1)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Opinion of Credit Suisse First Boston LLC, dated
    January&nbsp;8, 2004 (included as Annex&nbsp;C in the Definitive
    Proxy Statement).
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(c)(2)&#134; <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Written Materials of Credit Suisse First Boston
    LLC presented to the Special Committee of the Board of Directors
    of barnesandnoble.com inc. on January&nbsp;8, 2004 (included in
    the Original Schedule&nbsp;13E-3 filed with the Securities and
    Exchange Commission on January&nbsp;26, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(c)(3)&#134; <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Written Materials of Citigroup Global Markets
    Inc. presented to the Board of Directors of Barnes&nbsp;&#38;
    Noble, Inc. on November&nbsp;6, 2003 (included in Amendment
    No.&nbsp;2 filed with the Securities and Exchange Commission on
    April&nbsp;6, 2004).
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(c)(4)&#134; <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Written Materials of Citigroup Global Markets
    Inc. presented to the Special Committee of the Board of
    Directors of barnesandnoble.com inc. on November&nbsp;12, 2003
    (included in Amendment No.&nbsp;2 filed with the Securities and
    Exchange Commission on April&nbsp;6, 2004).
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(d)(1)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Agreement and Plan of Merger, dated as of
    January&nbsp;8, 2004, by and among Barnes &#38; Noble, Inc.,
    B&#38;N.com Holding Corp., B&#38;N.com Acquisition Corp. and
    barnesandnoble.com inc. (included as Annex&nbsp;A in the
    Definitive Proxy Statement).
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

</TABLE>

<P align="center"><FONT size="2">8
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV>&nbsp;</DIV>

<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="8%"></TD>
    <TD width="1%"></TD>
    <TD width="91%"></TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(d)(2)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Purchase Agreement, dated as of July&nbsp;29,
    2003, by and between BOL.US Online, Inc., Bertelsmann AG and
    Barnes &#38; Noble, Inc. (included as Exhibit&nbsp;99.8 to
    Bertelsmann AG&#146;s Schedule&nbsp;13D/A filed with the
    Securities and Exchange Commission on July&nbsp;31, 2003).
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD valign="top">
    <FONT size="2">(f)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Section&nbsp;262 of the Delaware General
    Corporation Law (included as Annex B in the Definitive Proxy
    Statement).
    </FONT></TD>
</TR>

<TR><TD><FONT size="1">

</FONT></TD></TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top">
    <FONT size="2">(g) <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Not applicable.
    </FONT></TD>
</TR>

</TABLE>

<DIV align="left">
<HR size="1" width="18%" align="left" noshade>
</DIV>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">*&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Incorporated by reference from the identified
    prior Securities and Exchange Commission filing.
    </FONT></TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">&#134;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Included in the identified prior Securities and
    Exchange Commission filing.
    </FONT></TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">9
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link1 "SIGNATURE" -->
<DIV align="left"><A NAME="016"></A></DIV>

<P align="center">
<B><FONT size="2">SIGNATURE</FONT></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">After due inquiry and to the best of my knowledge
and belief, I certify that the information set forth in this
statement is true, complete and correct.
</FONT>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="60%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">BARNESANDNOBLE.COM INC.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">By:&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">/s/ Marie J. Toulantis
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="60%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD align="left">
    <HR size="1" align="left" noshade></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Name:&nbsp;Marie J. Toulantis
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Title:&nbsp;&nbsp;Chief Executive Officer
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">BARNESANDNOBLE.COM LLC
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">By:&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">/s/ Marie J. Toulantis
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="60%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD align="left">
    <HR size="1" align="left" noshade></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Name:&nbsp;Marie J. Toulantis
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Title:&nbsp;&nbsp;Chief Executive Officer
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">BARNES &#38; NOBLE, INC.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">By:&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">/s/ Joseph J. Lombardi
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="60%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD align="left">
    <HR size="1" align="left" noshade></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Name:&nbsp;Joseph J. Lombardi
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Title:&nbsp;&nbsp;Chief Financial Officer
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">B&#38;N.COM HOLDING CORP.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">By:&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">/s/ Joseph J. Lombardi
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="60%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD align="left">
    <HR size="1" align="left" noshade></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Name:&nbsp;Joseph J. Lombardi
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Title:&nbsp;&nbsp;Chief Financial Officer
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">B&#38;N.COM ACQUISITION CORP.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">By:&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">/s/ Joseph J. Lombardi
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="60%"></TD>
    <TD width="40%"></TD>
</TR>

<TR valign="top">
    <TD align="left">
    <HR size="1" align="left" noshade></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Name:&nbsp;Joseph J. Lombardi
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD align="left">
    <FONT size="2">Title:&nbsp;&nbsp;Chief Financial Officer
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">10
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="017"></A></DIV>

<P align="center">
<B><FONT size="2">EXHIBIT INDEX</FONT></B>

<DIV align="left"><FONT size="1">

</FONT></DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="7%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="7%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="75%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exhibit No.</FONT></B></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD align="center" nowrap><B><FONT size="1">Description of Exhibit</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(1)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Definitive Proxy Statement of barnesandnoble.com
    inc. filed with the Securities and Exchange Commission on
    Schedule&nbsp;14A on May&nbsp;3, 2004.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(2)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form of Proxy Card filed with the Securities and
    Exchange Commission, together with the Definitive Proxy
    Statement on Schedule&nbsp;14A, on May&nbsp;3, 2004.
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(3)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Press Release, dated November&nbsp;7, 2003
    (included as Exhibit&nbsp;99.1 to B&#38;N.com Inc.&#146;s
    Form&nbsp;8-K filed with the Securities and Exchange Commission
    on November&nbsp;12, 2003).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(4)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Press Release, dated January&nbsp;8, 2004
    (included as Exhibit&nbsp;99.1 to B&#38;N.com Inc.&#146;s
    Form&nbsp;8-K filed with the Securities and Exchange Commission
    on January&nbsp;9, 2004, and included in B&#38;N.com Inc.&#146;s
    Schedule&nbsp;14A Information filed with the Securities and
    Exchange Commission on January&nbsp;9, 2004).
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(5)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-12 with the Securities and Exchange Commission on
    January&nbsp;9, 2004, including Press Release dated
    January&nbsp;8, 2004.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(6)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-12 with the Securities and Exchange Commission on
    January&nbsp;12, 2004, including Employee Q&#38;As dated
    January&nbsp;8, 2004.
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(7)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-12 with the Securities and Exchange Commission on
    March&nbsp;3, 2004, including correspondence to B&#38;N.com
    Inc.&#146;s employees dated March&nbsp;2, 2004.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(b)(1)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Revolving Credit Agreement, dated as of
    May&nbsp;22, 2002, among Barnes &#38; Noble, Inc., a Delaware
    corporation, the lending institutions listed thereto, Fleet
    National Bank, as administrative agent, ING Capital LLC, as
    documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co-arrangers
    (included as Exhibit&nbsp;10.1 to Barnes &#38; Noble&#146;s
    Form&nbsp;10-Q filed with the Securities and Exchange Commission
    on June&nbsp;14, 2002).
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(b)(2)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Amendment No.&nbsp;1 to Revolving Credit
    Agreement, dated as of August&nbsp;29, 2002, amending that
    certain Revolving Credit Agreement, dated as of May&nbsp;22,
    2002, among Barnes&nbsp;&#38; Noble, Inc., a Delaware
    corporation, the lending institutions listed thereto, Fleet
    National Bank, as administrative agent, ING Capital LLC, as
    documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co-arrangers
    (included as Exhibit&nbsp;10.1 to Barnes&nbsp;&#38; Noble&#146;s
    Form&nbsp;10-Q filed with the Securities and Exchange Commission
    on December&nbsp;16, 2002).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(b)(3)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Amendment No.&nbsp;2 to Revolving Credit
    Agreement, dated as of May 30, 2003, amending that certain
    Revolving Credit Agreement, dated as of May&nbsp;22, 2002, as
    amended by that certain Amendment No.&nbsp;1 dated as of
    August&nbsp;29, 2002, among Barnes &#38; Noble, Inc., a Delaware
    corporation, the lending institutions listed thereto, Fleet
    National Bank, as administrative agent, ING Capital LLC, as
    documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co-arrangers
    (included as Exhibit&nbsp;10.1 to Barnes&nbsp;&#38; Noble&#146;s
    Form&nbsp;10-Q filed with the Securities and Exchange Commission
    on September&nbsp;12, 2003).
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(b)(4)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Amendment No.&nbsp;3 to Revolving Credit
    Agreement, dated as of December&nbsp;4, 2003, amending that
    certain Revolving Credit Agreement, dated as of May&nbsp;22,
    2002, as amended by that certain Amendment No.&nbsp;1 dated as
    of August&nbsp;29, 2002, and that certain Amendment No.&nbsp;2
    dated as of May&nbsp;30, 2003, among Barnes &#38; Noble, Inc., a
    Delaware corporation, the lending institutions listed thereto,
    Fleet National Bank, as administrative agent, ING Capital LLC,
    as documentation agent, Wachovia Bank, National Association, as
    syndication agent and Fleet Securities, Inc. and First Union
    Securities, Inc. (d/b/a Wachovia Securities) as co-arrangers
    (included as Exhibit&nbsp;18 to Barnes &#38; Noble&#146;s
    Schedule&nbsp;13D/ A filed with the Securities and Exchange
    Commission on January&nbsp;9, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(c)(1)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Opinion of Credit Suisse First Boston LLC, dated
    January&nbsp;8, 2004 (included as Annex C in the Definitive
    Proxy Statement).
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left"><FONT size="1">

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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    <TD width="7%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="7%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="75%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exhibit No.</FONT></B></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD align="center" nowrap><B><FONT size="1">Description of Exhibit</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(c)(2)&#134;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Written Materials of Credit Suisse First Boston
    LLC presented to the Special Committee of the Board of Directors
    of barnesandnoble.com inc. on January&nbsp;8, 2004 (included in
    the Original Schedule&nbsp;13E-3 filed with the Securities and
    Exchange Commission on January&nbsp;26, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(c)(3)&#134;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Written Materials of Citigroup Global Markets
    Inc. presented to the Board of Directors of Barnes&nbsp;&#38;
    Noble, Inc. on November&nbsp;6, 2003 (included in Amendment
    No.&nbsp;2 filed with the Securities and Exchange Commission on
    April&nbsp;6, 2004).
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(c)(4)&#134;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Written Materials of Citigroup Global Markets
    Inc. presented to the Special Committee of the Board of
    Directors of barnesandnoble.com inc. on November&nbsp;12, 2003
    (included in Amendment No.&nbsp;2 filed with the Securities and
    Exchange Commission on April&nbsp;6, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(d)(1)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Agreement and Plan of Merger, dated as of
    January&nbsp;8, 2004, by and among Barnes &#38; Noble, Inc.,
    B&#38;N.com Holding Corp., B&#38;N.com Acquisition Corp. and
    barnesandnoble.com inc. (included as Annex A in the Definitive
    Proxy Statement).
    </FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#EEEEEE">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(d)(2)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Purchase Agreement, dated as of July&nbsp;29,
    2003, by and between BOL.US Online, Inc., Bertelsmann AG and
    Barnes &#38; Noble, Inc. (included as Exhibit&nbsp;99.8 to
    Bertelsmann AG&#146;s Schedule&nbsp;13D/ A filed with the
    Securities and Exchange Commission on July&nbsp;31, 2003).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(f)*</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Section&nbsp;262 of the Delaware General
    Corporation Law (included as Annex B in the Definitive Proxy
    Statement).
    </FONT></TD>
</TR>

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    <TD width="2%"></TD>
    <TD width="98%"></TD>
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    <TD><FONT size="2">*&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Incorporated by reference from the identified
    prior Securities and Exchange Commission filing.
    </FONT></TD>
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    <TD width="99%"></TD>
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    <TD><FONT size="2">&#134;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Included in the identified prior Securities and
    Exchange Commission filing.
    </FONT></TD>
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