<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001397333</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001018724</issuerCik>
            <issuerName>AMAZON COM INC</issuerName>
            <secFileNumber>000-22513</secFileNumber>
            <issuerAddress>
                <ns2:street1>410 Terry Avenue North</ns2:street1>
                <ns2:city>Seattle</ns2:city>
                <ns2:stateOrCountry>WA</ns2:stateOrCountry>
                <ns2:zipCode>98109</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>2062666339</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>SHELLEY L REYNOLDS</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>38th Fl.</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>3120</noOfUnitsSold>
            <aggregateMarketValue>455925.60</aggregateMarketValue>
            <noOfUnitsOutstanding>10334030586</noOfUnitsOutstanding>
            <approxSaleDate>11/21/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>04/05/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>80</amountOfSecuritiesAcquired>
            <paymentDate>04/05/2022</paymentDate>
            <natureOfPayment>N/A</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>04/02/2018</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1780</amountOfSecuritiesAcquired>
            <paymentDate>04/02/2018</paymentDate>
            <natureOfPayment>N/A</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>09/28/2020</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1260</amountOfSecuritiesAcquired>
            <paymentDate>09/28/2020</paymentDate>
            <natureOfPayment>N/A</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>11/21/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>11/22/2022</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Shelley Reynolds</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001397333
XXXXXXXX
LIVE
0001018724
AMAZON COM INC
000-22513
410 Terry Avenue North
Seattle
WA
98109
2062666339
SHELLEY L REYNOLDS
Officer
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Fl.
New York
NY
10004
3120
455925.60
10334030586
11/21/2023
NASDAQ
Common
04/05/2022
Restricted Stock Units
Issuer
N
80
04/05/2022
N/A
Common
04/02/2018
Restricted Stock Units
Issuer
N
1780
04/02/2018
N/A
Common
09/28/2020
Restricted Stock Units
Issuer
N
1260
09/28/2020
N/A
Y
11/21/2023
11/22/2022
/s/ Shelley Reynolds