<SUBMISSION>
<ACCESSION-NUMBER>0000950123-04-006894
<TYPE>SC 13E3/A
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20040527
<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>04835825
</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>y97533a4sc13e3za.htm
<DESCRIPTION>AMENDMENT NO.4 TO SCHEDULE 13E3
<TEXT>
<HTML>
<HEAD>
<TITLE>AMENDMENT NO.4 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;4</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>

<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>

<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">&#254;</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 15. Additional Information.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item 16. Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">EXHIBIT INDEX</A></TD></TR>
</TABLE>
</CENTER>
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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>

<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;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">2
    </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">2
    </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">5
    </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">6
    </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;4 (this &#147;Final
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;), Amendment No.&nbsp;3
thereto, dated May&nbsp;3, 2004, and this Final 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;), pursuant to which B&#38;N
Acquisition has merged with and into B&#38;N.com Inc. (the
&#147;Merger&#148;), with B&#38;N.com Inc. continuing as the
surviving corporation and an indirect wholly owned subsidiary of
Barnes&nbsp;&#38; Noble. 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;
</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 purpose of this Final Amendment is to report
that (i)&nbsp;at a special meeting of B&#38;N.com Inc.
stockholders held on May&nbsp;27, 2004, the holders of a
majority of shares of Class&nbsp;A common stock, par value
$0.001 per share, of B&#38;N.com Inc. (the &#147;Common
Stock&#148;), entitled to vote at such meeting, voted to approve
and adopt the Merger Agreement and the Merger and (ii)&nbsp;on
May&nbsp;27, 2004, the Merger and the other transactions
contemplated by the Merger Agreement were consummated.
</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">As a result of the Merger, each outstanding share
of Common Stock, 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, was 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, were cancelled, and each holder is 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.
</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">On May&nbsp;3, 2004, B&#38;N.com Inc. filed a
definitive proxy statement (the &#147;Definitive Proxy
Statement&#148;) under Section&nbsp;14(a) of the Securities
Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;),
pursuant to which the B&#38;N.com Inc. board of directors
solicited proxies from B&#38;N.com Inc. stockholders in
connection with B&#38;N.com Inc.&#146;s special meeting of
stockholders held on May&nbsp;27, 2004, at which time
B&#38;N.com Inc. stockholders considered and voted on a proposal
to approve and adopt 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>

<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 15. Additional Information." -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV>&nbsp;</DIV>

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

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

</TABLE>

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

</FONT></DIV>

<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">On May&nbsp;27, 2004, at a special meeting of
    B&#38;N.com Inc. stockholders, the holders of a majority of
    shares of Common Stock entitled to vote at such meeting voted to
    approve and adopt the Merger Agreement and the Merger. The
    Merger became effective upon the filing of a Certificate of
    Merger with the Secretary of State of the State of Delaware
    later that day (the &#147;Effective Time&#148;). Pursuant to the
    Merger Agreement, at the Effective Time each share of Common
    Stock issued and outstanding immediately prior to the Effective
    Time, other than shares held by Barnes&nbsp;&#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, was converted into the right to receive
    $3.05 per share in cash, without interest, and all outstanding
    options to purchase shares of Common Stock were cancelled,
    entitling each holder 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. At the Effective Time, B&#38;N
    Acquisition was merged with and into B&#38;N.com Inc., with
    B&#38;N.com Inc. surviving the Merger as an indirect wholly
    owned subsidiary of Barnes &#38; Noble. As a result of the
    Merger and the transactions consummated in connection therewith,
    at the close of business on May&nbsp;27, 2004, the Common Stock
    was delisted from the NASDAQ National Market and became eligible
    for termination of registration under Rules&nbsp;12g-4 and 12h-3
    of the Exchange Act. On May&nbsp;27, 2004, B&#38;N.com Inc.
    filed a Certification and Notice of Termination on Form&nbsp;15
    with the Securities and Exchange Commission.
    </FONT></TD>
</TR>

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

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

</TABLE>

<!-- link2 "Item 16. Exhibits." -->
<DIV align="left"><A NAME="001"></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 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>&nbsp;</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>&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>

<TR>
    <TD>&nbsp;</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><FONT size="1">

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

<TR>
    <TD valign="top">
    <FONT size="2">(a)(8)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-2 with the Securities and Exchange Commission on
    May&nbsp;4, 2004, including correspondence to B&#38;N.com
    Inc.&#146;s employees dated May&nbsp;4, 2004.
    </FONT></TD>
</TR>

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

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

</TABLE>

<P align="center"><FONT size="2">2
</FONT>
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<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)(9)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Schedule&nbsp;14A Information filed under
    Rule&nbsp;14a-2 with the Securities and Exchange Commission on
    May&nbsp;13, 2004, including correspondence to B&#38;N.com
    Inc.&#146;s employees dated May&nbsp;13, 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)(10)* <BR>
    </FONT></TD>
    <TD></TD>
    <TD valign="top">
    <FONT size="2">Press Release, dated May&nbsp;27, 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
    May&nbsp;27, 2004).
    </FONT></TD>
</TR>

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

</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 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>&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 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>&nbsp;</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>

</TABLE>

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

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<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)(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>&nbsp;</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 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>&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">4
</FONT>

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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>

<!-- link1 "SIGNATURE" -->
<DIV align="left"><A NAME="002"></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">5
</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="003"></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">(a)(8)*</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-2 with the Securities and Exchange Commission on
    May&nbsp;4, 2004, including correspondence to B&#38;N.com
    Inc.&#146;s employees dated May&nbsp;4, 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)(9)*</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-2 with the Securities and Exchange Commission on
    May&nbsp;13, 2004, including correspondence to B&#38;N.com
    Inc.&#146;s employees dated May&nbsp;13, 2004.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">(a)(10)*</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 May&nbsp;27, 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
    May&nbsp;27, 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">(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>
    <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 valign="bottom" bgcolor="#EEEEEE">
    <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>

</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>

<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">(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>

<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>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="18%" align="left" noshade>
<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>
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</TEXT>
</DOCUMENT>
</SUBMISSION>
