<PAGE>   1

     AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON JUNE 11, 1999

                                                 REGISTRATION NO. 333-
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                            ------------------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933
                            ------------------------

                                AMAZON.COM, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

<TABLE>
<S>                                              <C>
                    DELAWARE                                        91-1646860
        (STATE OR OTHER JURISDICTION OF                (I.R.S. EMPLOYER IDENTIFICATION NO.)
         INCORPORATION OR ORGANIZATION)
</TABLE>

                     1200 -- 12TH AVENUE SOUTH, SUITE 1200
                           SEATTLE, WASHINGTON 98144
          (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES, INCLUDING ZIP CODE)

                   ACCEPT.COM FINANCIAL SERVICES CORPORATION
                                1998 STOCK PLAN
                            (FULL TITLE OF THE PLAN)

                                  ALAN CAPLAN
                                   SECRETARY
                                AMAZON.COM, INC.
                     1200 -- 12TH AVENUE SOUTH, SUITE 1200
                           SEATTLE, WASHINGTON 98144
                                 (206) 266-1000
(NAME, ADDRESS AND TELEPHONE NUMBER, INCLUDING AREA CODE, OF AGENT FOR SERVICE)
                            ------------------------

                                    COPY TO:

                                SCOTT L. GELBAND
                                PERKINS COIE LLP
                         1201 THIRD AVENUE, 40TH FLOOR
                         SEATTLE, WASHINGTON 98101-3099
                            ------------------------

                        CALCULATION OF REGISTRATION FEE

<TABLE>
<S>                           <C>                     <C>                     <C>                     <C>
-------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------
                                                         PROPOSED MAXIMUM        PROPOSED MAXIMUM          AMOUNT OF
    TITLE OF SECURITIES            AMOUNT TO BE         OFFERING PRICE PER      AGGREGATE OFFERING       REGISTRATION
      TO BE REGISTERED           REGISTERED(1)(2)            SHARE(3)                 PRICE                   FEE
-------------------------------------------------------------------------------------------------------------------------
Common Stock, $0.01 par
  value per share...........          71,122                  $0.936                $66,590.60              $19.00
-------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------
</TABLE>

(1) Pursuant to an Agreement and Plan of Merger dated as of April 25, 1999 (the
    "Merger Agreement"), by and among the Registrant, ADC Acquisitions, Inc. and
    Accept.com Financial Services Corporation, the Registrant assumed
    outstanding options to purchase capital stock of Accept.com Financial
    Services Corporation ("Accept.com") under the Accept.com Financial Services
    Corporation 1998 Stock Plan (the "Accept.com Assumed Options"), with
    appropriate adjustments to the number of shares and the exercise price of
    each Accept.com Assumed Option to reflect the ratio at which Accept.com
    capital stock was converted into Common Stock of the Registrant under the
    Merger Agreement.

(2) Together with an indeterminate number of additional shares which may be
    necessary to adjust the number of shares reserved for issuance pursuant to
    the Accept.com Financial Services Corporation 1998 Stock Plan as the result
    of any future stock split, stock dividend or similar adjustment to the
    Registrant's outstanding Common Stock.

(3) Shares are issuable upon exercise of outstanding options with fixed exercise
    prices. Pursuant to Rule 457(h) under the Securities Act of 1933, as
    amended, the proposed maximum aggregate offering price and the registration
    fee have been computed upon the basis at which the options may be exercised.

--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
<PAGE>   2

                                    PART II

                 INFORMATION REQUIRED IN REGISTRATION STATEMENT

ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE

     The following documents filed with the Securities and Exchange Commission
(the "Commission") are hereby incorporated by reference in this Registration
Statement:

          (a) The Registrant's Annual Report on Form 10-K for the year ended
     December 31, 1998;

          (b) The Registrant's Quarterly Report on Form 10-Q for the quarter
     ended March 31, 1999;

          (c) The Registrant's Current Reports on Form 8-K filed on August 27,
     1998, October 26, 1998, January 5, 1999, January 27, 1999, January 28,
     1999, January 29, 1999, February 4, 1999, March 29, 1999, March 30, 1999,
     April 27, 1999, April 29, 1999, May 12, 1999, May 19, 1999, June 10, 1999
     and June 11, 1999;

          (d) The description of the Common Stock in the Registrant's
     Registration Statement on Form 8-A filed on May 2, 1997, under Section
     12(g) of the Securities Exchange Act of 1934, as amended (the "Exchange
     Act"), including any amendments or reports for the purpose of updating such
     description; and

          (e) All other reports filed by the Registrant pursuant to Section
     13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered
     by the Annual Report on Form 10-K referred to in (a) above.

     All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Exchange Act after the date hereof and prior to the filing of a
post-effective amendment which indicates that the securities offered hereby have
been sold or which deregisters the securities covered hereby then remaining
unsold shall also be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof commencing on the respective
dates on which such documents are filed.

ITEM 4. DESCRIPTION OF SECURITIES

     Not applicable.

ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL

     None.

ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS

     Section 145 of the Delaware General Corporation Law (the "DGCL") provides
that a corporation may indemnify its directors and officers, as well as other
employees and individuals, against expenses (including attorneys' fees),
judgments, fines and amounts paid in settlement in connection with specified
actions, suits or proceedings, whether civil, criminal, administrative or
investigative (other than an action by or in the right of the corporation -- a
"derivative action"), if they acted in good faith and in a manner they
reasonably believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or proceeding, had no
reasonable cause to believe their conduct was unlawful. A similar standard is
applicable in the case of derivative actions, except that indemnification only
extends to expenses (including attorneys' fees) incurred in connection with the
defense or settlement of such actions, and the statute requires court approval
before there can be any indemnification in which the person seeking
indemnification has been found liable to the corporation. The statute provides
that it is not exclusive of other indemnification that may be granted by a
corporation's charter, bylaws, disinterested director vote, stockholder vote,
agreement or otherwise.

     Section 10 of the Registrant's Bylaws requires indemnification to the full
extent permitted under Delaware law as it now exists or may hereafter be
amended. Subject to any restrictions imposed by Delaware law, the Bylaws provide
an unconditional right to indemnification for all expense, liability and loss
(including attorneys' fees, judgments, fines, ERISA excise taxes or penalties
and amounts paid in settlement) actually and reasonably incurred or suffered by
any person in connection with any actual or threatened action, suit or

                                      II-1
<PAGE>   3

proceeding, whether civil, criminal, administrative or investigative (including,
to the extent permitted by law, any derivative action) by reason of the fact
that such person is or was serving as a director or officer of the Registrant or
that, being or having been a director or officer of the Registrant, such person
is or was serving at the request of the Registrant as a director, officer,
employee or agent of another corporation, partnership, joint venture, trust or
other enterprise, including service with respect to an employee benefit plan.

     The Bylaws also provide that the Registrant may, by action of its Board of
Directors, provide indemnification to its employees and agents with the same
scope and effect as the foregoing indemnification of directors and officers.

     Section 102(b)(7) of the DGCL permits a corporation to provide in its
certificate of incorporation that a director of the corporation shall not be
personally liable to the corporation or its stockholders for monetary damages
for breach of fiduciary duty as a director, except for liability for (i) any
breach of the director's duty of loyalty to the corporation or its stockholders,
(ii) acts or omissions not in good faith or which involve intentional misconduct
or a knowing violation of law, (iii) payments of unlawful dividends or unlawful
stock repurchases or redemptions, or (iv) any transaction from which the
director derived an improper personal benefit.

     Article 10 of the Registrant's Restated Certificate of Incorporation
provides that to the full extent that the DGCL, as it now exists or may
hereafter be amended, permits the limitation or elimination of the liability of
directors, a director of the Registrant shall not be liable to the Registrant or
its stockholders for monetary damages for breach of fiduciary duty as a
director. Any amendment to or repeal of such Article 10 shall not adversely
affect any right or protection of a director of the Registrant for or with
respect to any acts or omissions of such director occurring prior to such
amendment or repeal.

     The Registrant has entered into certain indemnification agreements with its
officers and directors. The indemnification agreements provide the Registrant's
officers and directors with further indemnification, to the maximum extent
permitted by the DGCL.

ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED

     Not applicable.

ITEM 8. EXHIBITS

<TABLE>
<CAPTION>
    EXHIBIT
    NUMBER                             DESCRIPTION
    -------                            -----------
    <C>        <S>
      5.1      Opinion of Perkins Coie LLP
     23.1      Consent of Perkins Coie LLP (included in opinion filed as
               Exhibit 5.1)
     23.2      Consent of Ernst & Young LLP, Independent Auditors
     23.3      Consent of Ernst & Young LLP, Independent Auditors
     23.4      Consent of Deloitte & Touche LLP, Independent Auditors
     23.5      Consent of PricewaterhouseCoopers LLP, Independent
               Accountants
     23.6      Consent of PricewaterhouseCoopers LLP, Independent
               Accountants
     24.1      Power of Attorney (see signature page)
     99.1      Accept.com Financial Services Corporation 1998 Stock Plan
</TABLE>

ITEM 9. UNDERTAKINGS

     A. The undersigned Registrant hereby undertakes:

          (1) To file, during any period in which offers or sales are being
     made, a post-effective amendment to this Registration Statement:

                                      II-2
<PAGE>   4

             (a) To include any prospectus required by Section 10(a)(3) of the
        Securities Act of 1933, as amended (the "Securities Act");

             (b) To reflect in the prospectus any facts or events arising after
        the effective date of this Registration Statement (or the most recent
        post-effective amendment thereof) which, individually or in the
        aggregate, represent a fundamental change in the information set forth
        in this Registration Statement; and

             (c) To include any material information with respect to the plan of
        distribution not previously disclosed in this Registration Statement or
        any material change to such information in this Registration Statement;

provided, however, that paragraphs (1)(a) and (1)(b) above do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by
reference in this Registration Statement.

          (2) That, for the purpose of determining any liability under the
     Securities Act, each such post-effective amendment shall be deemed to be a
     new registration statement relating to the securities offered therein, and
     the offering of such securities at that time shall be deemed to be the
     initial bona fide offering thereof.

          (3) To remove from registration by means of a post-effective amendment
     any of the securities being registered which remain unsold at the
     termination of the offering.

     B. The undersigned Registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange
Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in this Registration Statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     C. Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors, officers and controlling persons of the
Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses incurred or
paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

                                      II-3
<PAGE>   5

                                   SIGNATURES

     Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Seattle, State of Washington, on the 11th day of
June, 1999.

                                          AMAZON.COM, INC.

                                          By:     /s/ JEFFREY P. BEZOS

                                            ------------------------------------
                                                      Jeffrey P. Bezos
                                             President, Chief Executive Officer
                                                             and
                                                   Chairman of the Board

                               POWER OF ATTORNEY

     Each person whose individual signature appears below hereby authorizes
Jeffrey P. Bezos and Joy D. Covey, or either of them, as attorneys-in-fact with
full power of substitution, to execute in the name and on the behalf of each
person, individually and in each capacity stated below, and to file, any and all
amendments to this Registration Statement, including any and all post-effective
amendments.

     Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed by the following persons in the capacities indicated
below on the 11th day of June, 1999.

<TABLE>
<CAPTION>
                      SIGNATURE                                            TITLE
                      ---------                                            -----
<C>                                                    <S>
                /s/ JEFFREY P. BEZOS                   President, Chief Executive Officer and
-----------------------------------------------------  Chairman of the Board (Principal Executive
                  Jeffrey P. Bezos                     Officer)

                  /s/ JOY D. COVEY                     Vice President, Finance and Administration and
-----------------------------------------------------  Chief Financial Officer (Principal Financial
                    Joy D. Covey                       Officer)

                  /s/ KELYN BRANNON                    Vice President, Finance and Chief Accounting
-----------------------------------------------------  Officer (Principal Accounting Officer)
                    Kelyn Brannon

                  /s/ TOM A. ALBERG                    Director
-----------------------------------------------------
                    Tom A. Alberg

                  /s/ SCOTT D. COOK                    Director
-----------------------------------------------------
                    Scott D. Cook

                  /s/ L. JOHN DOERR                    Director
-----------------------------------------------------
                    L. John Doerr

             /s/ PATRICIA Q. STONESIFER                Director
-----------------------------------------------------
               Patricia Q. Stonesifer
</TABLE>

                                      II-4
<PAGE>   6

                               INDEX TO EXHIBITS

<TABLE>
<CAPTION>
EXHIBIT
NUMBER                             DESCRIPTION
-------                            -----------
<C>        <S>
  5.1      Opinion of Perkins Coie LLP
 23.1      Consent of Perkins Coie LLP (included in opinion filed as
           Exhibit 5.1)
 23.2      Consent of Ernst & Young LLP, Independent Auditors
 23.3      Consent of Ernst & Young LLP, Independent Auditors
 23.4      Consent of Deloitte & Touche LLP, Independent Auditors
 23.5      Consent of PricewaterhouseCoopers LLP, Independent
           Accountants
 23.6      Consent of PricewaterhouseCoopers LLP, Independent
           Accountants
 24.1      Power of Attorney (see signature page)
 99.1      Accept.com Financial Services Corporation 1998 Stock Plan
</TABLE>
[{"type": "S-8", "sequence": "1", "description": "FORM S-8 REGISTRATION STATEMENT", "secsgml_size_bytes": 20094}]
{"company-data": {"conformed-name": "AMAZON COM INC", "cik": "0001018724", "assigned-sic": "5961", "irs-number": "911646860", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-80495", "film-number": "99644953"}, "business-address": {"street1": "1200 12TH AVENUE S SUITE 1200", "city": "SEATTLE", "state": "WA", "zip": "98144", "phone": "2062661000"}, "mail-address": {"street1": "1200 12TH AVENUE S SUITE 1200", "city": "SEATTLE", "state": "WA", "zip": "98144"}}
1

     AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON JUNE 11, 1999

                                                 REGISTRATION NO. 333-
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                            ------------------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933
                            ------------------------

                                AMAZON.COM, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE                                        91-1646860
        (STATE OR OTHER JURISDICTION OF                (I.R.S. EMPLOYER IDENTIFICATION NO.)
         INCORPORATION OR ORGANIZATION)
1200 -- 12TH AVENUE SOUTH, SUITE 1200
                           SEATTLE, WASHINGTON 98144
          (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES, INCLUDING ZIP CODE)

                   ACCEPT.COM FINANCIAL SERVICES CORPORATION
                                1998 STOCK PLAN
                            (FULL TITLE OF THE PLAN)

                                  ALAN CAPLAN
                                   SECRETARY
                                AMAZON.COM, INC.
                     1200 -- 12TH AVENUE SOUTH, SUITE 1200
                           SEATTLE, WASHINGTON 98144
                                 (206) 266-1000
(NAME, ADDRESS AND TELEPHONE NUMBER, INCLUDING AREA CODE, OF AGENT FOR SERVICE)
                            ------------------------

                                    COPY TO:

                                SCOTT L. GELBAND
                                PERKINS COIE LLP
                         1201 THIRD AVENUE, 40TH FLOOR
                         SEATTLE, WASHINGTON 98101-3099
                            ------------------------

                        CALCULATION OF REGISTRATION FEE
-------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------
                                                         PROPOSED MAXIMUM        PROPOSED MAXIMUM          AMOUNT OF
    TITLE OF SECURITIES            AMOUNT TO BE         OFFERING PRICE PER      AGGREGATE OFFERING       REGISTRATION
      TO BE REGISTERED           REGISTERED(1)(2)            SHARE(3)                 PRICE                   FEE
-------------------------------------------------------------------------------------------------------------------------
Common Stock, $0.01 par
  value per share...........          71,122                  $0.936                $66,590.60              $19.00
-------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------
(1) Pursuant to an Agreement and Plan of Merger dated as of April 25, 1999 (the
    "Merger Agreement"), by and among the Registrant, ADC Acquisitions, Inc. and
    Accept.com Financial Services Corporation, the Registrant assumed
    outstanding options to purchase capital stock of Accept.com Financial
    Services Corporation ("Accept.com") under the Accept.com Financial Services
    Corporation 1998 Stock Plan (the "Accept.com Assumed Options"), with
    appropriate adjustments to the number of shares and the exercise price of
    each Accept.com Assumed Option to reflect the ratio at which Accept.com
    capital stock was converted into Common Stock of the Registrant under the
    Merger Agreement.

(2) Together with an indeterminate number of additional shares which may be
    necessary to adjust the number of shares reserved for issuance pursuant to
    the Accept.com Financial Services Corporation 1998 Stock Plan as the result
    of any future stock split, stock dividend or similar adjustment to the
    Registrant's outstanding Common Stock.

(3) Shares are issuable upon exercise of outstanding options with fixed exercise
    prices. Pursuant to Rule 457(h) under the Securities Act of 1933, as
    amended, the proposed maximum aggregate offering price and the registration
    fee have been computed upon the basis at which the options may be exercised.

--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
2

                                    PART II

                 INFORMATION REQUIRED IN REGISTRATION STATEMENT

ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE

     The following documents filed with the Securities and Exchange Commission
(the "Commission") are hereby incorporated by reference in this Registration
Statement:

          (a) The Registrant's Annual Report on Form 10-K for the year ended
     December 31, 1998;

          (b) The Registrant's Quarterly Report on Form 10-Q for the quarter
     ended March 31, 1999;

          (c) The Registrant's Current Reports on Form 8-K filed on August 27,
     1998, October 26, 1998, January 5, 1999, January 27, 1999, January 28,
     1999, January 29, 1999, February 4, 1999, March 29, 1999, March 30, 1999,
     April 27, 1999, April 29, 1999, May 12, 1999, May 19, 1999, June 10, 1999
     and June 11, 1999;

          (d) The description of the Common Stock in the Registrant's
     Registration Statement on Form 8-A filed on May 2, 1997, under Section
     12(g) of the Securities Exchange Act of 1934, as amended (the "Exchange
     Act"), including any amendments or reports for the purpose of updating such
     description; and

          (e) All other reports filed by the Registrant pursuant to Section
     13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered
     by the Annual Report on Form 10-K referred to in (a) above.

     All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Exchange Act after the date hereof and prior to the filing of a
post-effective amendment which indicates that the securities offered hereby have
been sold or which deregisters the securities covered hereby then remaining
unsold shall also be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof commencing on the respective
dates on which such documents are filed.

ITEM 4. DESCRIPTION OF SECURITIES

     Not applicable.

ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL

     None.

ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS

     Section 145 of the Delaware General Corporation Law (the "DGCL") provides
that a corporation may indemnify its directors and officers, as well as other
employees and individuals, against expenses (including attorneys' fees),
judgments, fines and amounts paid in settlement in connection with specified
actions, suits or proceedings, whether civil, criminal, administrative or
investigative (other than an action by or in the right of the corporation -- a
"derivative action"), if they acted in good faith and in a manner they
reasonably believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or proceeding, had no
reasonable cause to believe their conduct was unlawful. A similar standard is
applicable in the case of derivative actions, except that indemnification only
extends to expenses (including attorneys' fees) incurred in connection with the
defense or settlement of such actions, and the statute requires court approval
before there can be any indemnification in which the person seeking
indemnification has been found liable to the corporation. The statute provides
that it is not exclusive of other indemnification that may be granted by a
corporation's charter, bylaws, disinterested director vote, stockholder vote,
agreement or otherwise.

     Section 10 of the Registrant's Bylaws requires indemnification to the full
extent permitted under Delaware law as it now exists or may hereafter be
amended. Subject to any restrictions imposed by Delaware law, the Bylaws provide
an unconditional right to indemnification for all expense, liability and loss
(including attorneys' fees, judgments, fines, ERISA excise taxes or penalties
and amounts paid in settlement) actually and reasonably incurred or suffered by
any person in connection with any actual or threatened action, suit or

                                      II-1
3

proceeding, whether civil, criminal, administrative or investigative (including,
to the extent permitted by law, any derivative action) by reason of the fact
that such person is or was serving as a director or officer of the Registrant or
that, being or having been a director or officer of the Registrant, such person
is or was serving at the request of the Registrant as a director, officer,
employee or agent of another corporation, partnership, joint venture, trust or
other enterprise, including service with respect to an employee benefit plan.

     The Bylaws also provide that the Registrant may, by action of its Board of
Directors, provide indemnification to its employees and agents with the same
scope and effect as the foregoing indemnification of directors and officers.

     Section 102(b)(7) of the DGCL permits a corporation to provide in its
certificate of incorporation that a director of the corporation shall not be
personally liable to the corporation or its stockholders for monetary damages
for breach of fiduciary duty as a director, except for liability for (i) any
breach of the director's duty of loyalty to the corporation or its stockholders,
(ii) acts or omissions not in good faith or which involve intentional misconduct
or a knowing violation of law, (iii) payments of unlawful dividends or unlawful
stock repurchases or redemptions, or (iv) any transaction from which the
director derived an improper personal benefit.

     Article 10 of the Registrant's Restated Certificate of Incorporation
provides that to the full extent that the DGCL, as it now exists or may
hereafter be amended, permits the limitation or elimination of the liability of
directors, a director of the Registrant shall not be liable to the Registrant or
its stockholders for monetary damages for breach of fiduciary duty as a
director. Any amendment to or repeal of such Article 10 shall not adversely
affect any right or protection of a director of the Registrant for or with
respect to any acts or omissions of such director occurring prior to such
amendment or repeal.

     The Registrant has entered into certain indemnification agreements with its
officers and directors. The indemnification agreements provide the Registrant's
officers and directors with further indemnification, to the maximum extent
permitted by the DGCL.

ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED

     Not applicable.

ITEM 8. EXHIBITS
EXHIBIT
    NUMBER                             DESCRIPTION
    -------                            -----------
5.1      Opinion of Perkins Coie LLP
     23.1      Consent of Perkins Coie LLP (included in opinion filed as
               Exhibit 5.1)
     23.2      Consent of Ernst & Young LLP, Independent Auditors
     23.3      Consent of Ernst & Young LLP, Independent Auditors
     23.4      Consent of Deloitte & Touche LLP, Independent Auditors
     23.5      Consent of PricewaterhouseCoopers LLP, Independent
               Accountants
     23.6      Consent of PricewaterhouseCoopers LLP, Independent
               Accountants
     24.1      Power of Attorney (see signature page)
     99.1      Accept.com Financial Services Corporation 1998 Stock Plan
ITEM 9. UNDERTAKINGS

     A. The undersigned Registrant hereby undertakes:

          (1) To file, during any period in which offers or sales are being
     made, a post-effective amendment to this Registration Statement:

                                      II-2
4

             (a) To include any prospectus required by Section 10(a)(3) of the
        Securities Act of 1933, as amended (the "Securities Act");

             (b) To reflect in the prospectus any facts or events arising after
        the effective date of this Registration Statement (or the most recent
        post-effective amendment thereof) which, individually or in the
        aggregate, represent a fundamental change in the information set forth
        in this Registration Statement; and

             (c) To include any material information with respect to the plan of
        distribution not previously disclosed in this Registration Statement or
        any material change to such information in this Registration Statement;

provided, however, that paragraphs (1)(a) and (1)(b) above do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by
reference in this Registration Statement.

          (2) That, for the purpose of determining any liability under the
     Securities Act, each such post-effective amendment shall be deemed to be a
     new registration statement relating to the securities offered therein, and
     the offering of such securities at that time shall be deemed to be the
     initial bona fide offering thereof.

          (3) To remove from registration by means of a post-effective amendment
     any of the securities being registered which remain unsold at the
     termination of the offering.

     B. The undersigned Registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange
Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in this Registration Statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     C. Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors, officers and controlling persons of the
Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses incurred or
paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

                                      II-3
5

                                   SIGNATURES

     Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Seattle, State of Washington, on the 11th day of
June, 1999.

                                          AMAZON.COM, INC.

                                          By:     /s/ JEFFREY P. BEZOS

                                            ------------------------------------
                                                      Jeffrey P. Bezos
                                             President, Chief Executive Officer
                                                             and
                                                   Chairman of the Board

                               POWER OF ATTORNEY

     Each person whose individual signature appears below hereby authorizes
Jeffrey P. Bezos and Joy D. Covey, or either of them, as attorneys-in-fact with
full power of substitution, to execute in the name and on the behalf of each
person, individually and in each capacity stated below, and to file, any and all
amendments to this Registration Statement, including any and all post-effective
amendments.

     Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed by the following persons in the capacities indicated
below on the 11th day of June, 1999.
SIGNATURE                                            TITLE
                      ---------                                            -----
/s/ JEFFREY P. BEZOS                   President, Chief Executive Officer and
-----------------------------------------------------  Chairman of the Board (Principal Executive
                  Jeffrey P. Bezos                     Officer)

                  /s/ JOY D. COVEY                     Vice President, Finance and Administration and
-----------------------------------------------------  Chief Financial Officer (Principal Financial
                    Joy D. Covey                       Officer)

                  /s/ KELYN BRANNON                    Vice President, Finance and Chief Accounting
-----------------------------------------------------  Officer (Principal Accounting Officer)
                    Kelyn Brannon

                  /s/ TOM A. ALBERG                    Director
-----------------------------------------------------
                    Tom A. Alberg

                  /s/ SCOTT D. COOK                    Director
-----------------------------------------------------
                    Scott D. Cook

                  /s/ L. JOHN DOERR                    Director
-----------------------------------------------------
                    L. John Doerr

             /s/ PATRICIA Q. STONESIFER                Director
-----------------------------------------------------
               Patricia Q. Stonesifer
II-4
6

                               INDEX TO EXHIBITS
EXHIBIT
NUMBER                             DESCRIPTION
-------                            -----------
5.1      Opinion of Perkins Coie LLP
 23.1      Consent of Perkins Coie LLP (included in opinion filed as
           Exhibit 5.1)
 23.2      Consent of Ernst & Young LLP, Independent Auditors
 23.3      Consent of Ernst & Young LLP, Independent Auditors
 23.4      Consent of Deloitte & Touche LLP, Independent Auditors
 23.5      Consent of PricewaterhouseCoopers LLP, Independent
           Accountants
 23.6      Consent of PricewaterhouseCoopers LLP, Independent
           Accountants
 24.1      Power of Attorney (see signature page)
 99.1      Accept.com Financial Services Corporation 1998 Stock Plan