content: <html>
  
  <head>
  
  
  
  
  
  </head>
  
  <body lang="EN-US">
  
  <div style="font-family:Times New Roman;">
  
  <div style="border:none;border-top:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p style="border:none;color:windowtext;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES AND EXCHANGE
  COMMISSION</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington, D.C. 20549</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT REPORT</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant to Section&nbsp;13 or 15(d)&nbsp;of the Securities Exchange
  Act of 1934</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report (Date of earliest event reported)<b> May&nbsp;8,
  2008</b></font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="100%" valign="top" style="padding:0in .7pt 0in .7pt;width:100.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">priceline.com
    Incorporated</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="100%" valign="top" style="padding:0in .7pt 0in .7pt;width:100.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of registrant as specified in its charter)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">0-25581</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">06-1528493</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other Jurisdiction of Incorporation)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File Number)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer Identification No.)</font></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="66%" colspan="3" valign="top" style="padding:0in .7pt 0in .7pt;width:66.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">800 Connecticut Avenue, Norwalk, Connecticut</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">06854</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="66%" colspan="3" valign="top" style="padding:0in .7pt 0in .7pt;width:66.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of principal office)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(zip code)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">N/A</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former address, if changed
  since last report)</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box
  below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the
  filing obligation of the registrant under any of the following provisions:</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Written
  communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR
  230.425)</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Soliciting
  material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR
  240.14a-12)</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Pre-commencement
  communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under the Exchange Act (17
  CFR 240.14d-2(b))</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Pre-commencement
  communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17
  CFR 240.13e-4(c))</font></p>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p align="center" style="border:none;color:windowtext;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\jms\105621\08-13929-1\task2926009\13929-1-ba.htm',USER='105621',CD='May  9 02:52 2008' -->
  
  
  
  <br clear="all" style="page-break-before:always;">
  <div style="font-family:Times New Roman;">
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 2.02.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Results of Operations and Financial Conditions</font></b></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On May&nbsp;8, 2008, priceline.com announced
  its financial results for the 1<sup>st</sup> quarter ended March&nbsp;31,
  2008.&#160; A copy of priceline.com&#146;s
  consolidated balance sheet at March&nbsp;31, 2008 and consolidated statement of
  operations for the three months ended March&nbsp;31, 2008 are included in the
  financial and statistical supplement attached to the press release attached as Exhibit&nbsp;99.1
  to this Current Report on Form&nbsp;8-K.&#160;
  The consolidated balance sheet at March&nbsp;31, 2008 and consolidated
  statement of operations for the three months ended March&nbsp;31, 2008 shall be
  treated as &#147;filed&#148; for purposes of the Securities Exchange Act of 1934, as
  amended.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 7.01.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Regulation
  FD Disclosure</font></b></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(A)</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">1<sup>st</sup>
  quarter earnings announcement</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On
  May&nbsp;8, 2008, priceline.com announced its financial results for the 1<sup>st</sup>
  quarter ended March&nbsp;31, 2008.&#160; A
  copy of priceline.com&#146;s press release announcing these financial results and
  certain other information is attached as Exhibit&nbsp;99.1 to this Current Report
  on Form&nbsp;8-K.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  company noted that its 1<sup>st</sup> quarter 2008 over-performance versus the
  company&#146;s prior gross travel bookings and pro forma net income forecast in February&nbsp;2008
  was primarily attributable to the favorable impact of currency exchange rates,
  better than expected on-line marketing efficiencies and better than expected
  performance from the company&#146;s domestic services.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:.5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">With respect to 2<sup>nd</sup> quarter 2008 guidance, the
  company noted that it expected domestic gross travel bookings to grow approximately
  50% over the same period in the prior year.&#160;
  Priceline.com announced that it expected consolidated advertising
  expenses of approximately $90&#160;&#160; to $95
  million in the 2<sup>nd</sup> quarter 2008 and expected approximately 90% of
  that amount to be spent &#147;on-line.&#148;&#160;
  Priceline.com estimated that sales and marketing expenses in the 2<sup>nd</sup>
  quarter 2008 would be between $18 and $19 million.&#160; Priceline.com stated that it estimated that
  personnel costs, excluding stock-based compensation expense, would be
  approximately $30 to $32 million in the 2<sup>nd</sup> quarter 2008.&#160; With respect to 2<sup>nd</sup> quarter 2008,
  priceline.com stated it estimated that general and administrative expenses
  would be approximately $12 to $13 million, information technology expenses
  would be approximately $5.5 to $6.0 million, and depreciation and amortization
  expenses, excluding acquisition related amortization, would be approximately
  $4.1 million.&#160; Priceline.com said it
  expected an aggregate benefit of approximately $1.0 million in the 2<sup>nd</sup>
  quarter 2008 associated with &#147;net&#148; interest income, foreign exchange hedging
  income, equity in income of Priceline Mortgage and minority interest
  expense.&#160; Priceline.com estimated that it
  would have cash income tax expense of approximately $16 million in the 2<sup>nd</sup>
  quarter 2008 comprised of additional income taxes in Europe and alternative
  minimum tax in the United States.</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:.5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:.5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">With respect to its 2008 guidance, the company noted that
  its guidance was based on current observed trends in the business and not on an
  assumption that these trends will deteriorate in future months due to any
  economic downturn.&#160; The company
  cautioned, however, that it was possible that the on-line travel category and
  the company could suffer beyond effects observed to date if economic conditions
  worsened.&#160; The company noted that it was
  forecasting for the remainder of the 2<sup>nd</sup> quarter 2008 and full-year
  2008 a diminishment in the company&#146;s on-line advertising efficiencies on a
  year-over-year basis.&#160; The company also
  noted that its forecasts assumed, among other things, that gross travel
  bookings growth rates would decrease on a quarterly sequential basis in the 3<sup>rd</sup>
  and 4<sup>th</sup> quarters of 2008, that the Euro/U.S. Dollar exchange </font></i></b></p>
  
  <p align="center" style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">&nbsp;</font></i></b></p>
  
  <p align="center" style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">2</font></i></b></p>
  
  <div style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
  </font></i></b></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\lgoode\08-13929-1\task2928140\13929-1-bc.htm',USER='lgoode',CD='May  9 07:51 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div style="font-family:Times New Roman;">
  
  <p align="center" style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">&nbsp;</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">rate would be 1.54 U.S. dollars per Euro,
  that the average daily rates for the company&#146;s domestic hotel service would
  continue to grow at approximately two to three percent year-over-year and that
  the average daily rates for the company&#146;s international hotel service would be
  roughly equivalent with 2007.&#160; The
  company cautioned that if economic pressures impacted, among other things,
  hotel unit sales, hotel average daily rates or the value of the Euro relative
  to the U.S. Dollar, the company&#146;s forecasts could be at significant risk.</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:.5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:.5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">The company noted that its &#147;pro forma&#148; financial guidance
  was based upon a &#147;pro forma&#148; diluted share count of approximately 50.2 million
  shares (which includes a calculation of the assumed economic dilutive impact of
  all of the company&#146;s outstanding convertible notes and stock options, net of
  the favorable economic impact of the hedges associated with the company&#146;s
  outstanding convertible notes), which is based on the company&#146;s May&nbsp;7,
  2008 closing stock price of $122.03.</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:.5in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></i></b></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;font-weight:normal;">(B)</font></i></b><font size="1" style="font-size:8.5pt;font-style:normal;font-weight:normal;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;font-style:normal;font-weight:normal;">Promotion of Kees Koolen</font></p>
  
  <p style="color:windowtext;font-style:italic;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></i></b></p>
  
  <p align="left" style="color:windowtext;margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On May&nbsp;8, 2008, priceline.com announced
  the promotion of Kees Koolen, 42, to Chief Executive Officer of Booking.com
  B.V., which is priceline.com&#146;s principal international business unit.&#160; Mr.&nbsp;Koolen will report to priceline.com&#146;s
  President and Chief Executive Officer, Jeffery H. Boyd.&#160; The promotion will be effective September&nbsp;1,
  2008.&#160; </font><font size="2" style="font-size:10.0pt;">Attached as Exhibit&nbsp;99.2 is a copy of the press
  release issued by priceline.com on May&nbsp;8, 2008.</font></p>
  
  <p align="left" style="color:windowtext;margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  information set forth above in this Item 7.01 (A)&nbsp;and (B)&nbsp;and in the
  attached press releases contain forward-looking statements relating to
  priceline.com&#146;s performance during 2008.&#160;
  Readers are cautioned not to place undue reliance on forward-looking
  statements.&#160; All forward-looking
  statements are based upon information available to priceline.com on the date
  this report was submitted.&#160; Priceline.com
  undertakes no obligation to publicly update or revise any forward-looking
  statements, whether as a result of new information, future events or otherwise.&#160; A more thorough discussion of certain factors
  which may affect priceline.com&#146;s operating results is included in priceline.com&#146;s
  recent filings with the Securities and Exchange Commission and will be included
  in priceline.com&#146;s Quarterly Report on Form&nbsp;10-Q for the three months
  ended March&nbsp;31, 2008 to be filed with the Securities and Exchange
  Commission on or about May&nbsp;9, 2008.&#160;
  The information set forth above is qualified in its entirety by
  reference to the press releases (which includes a financial and statistical
  supplement and information about forward-looking statements), a copy of which
  is attached hereto as Exhibit&nbsp;99.1 and incorporated herein by reference.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  information in this Item 7.01 (including Exhibit&nbsp;99.1 hereto and the
  accompanying financial and statistical supplement and related information and Exhibit&nbsp;99.2)
  shall not be treated as &#147;filed&#148; for purposes of the Securities Exchange Act of
  1934, as amended.</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
  </font></i></b></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\lgoode\08-13929-1\task2928140\13929-1-bc.htm',USER='lgoode',CD='May  9 07:51 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Financial
  Statements and Exhibits</font></b></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="94%" style="border-collapse:collapse;margin-left:30.85pt;width:94.32%;">
   <tr>
    <td width="13%" valign="top" style="padding:0in .7pt 0in .7pt;width:13.04%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&nbsp;Exhibits</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.82%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="84%" valign="top" style="padding:0in .7pt 0in .7pt;width:84.14%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="13%" valign="top" style="padding:0in .7pt 0in .7pt;width:13.04%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.82%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="84%" valign="top" style="padding:0in .7pt 0in .7pt;width:84.14%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="13%" valign="top" style="padding:0in .7pt 0in .7pt;width:13.04%;">
    <p align="right" style="color:windowtext;margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font><font size="2" style="font-size:10.0pt;">  </font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.82%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="84%" valign="top" style="padding:0in .7pt 0in .7pt;width:84.14%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press
    release (which includes a financial and statistical supplement and related
    information) issued by priceline.com Incorporated on May&nbsp;8, 2008
    relating to, among other things, its 1<sup>st</sup> quarter ended
    March&nbsp;31, 2008 earnings. The consolidated balance sheet at
    March&nbsp;31, 2008 and consolidated statement of operations for the three
    ended March&nbsp;31, 2008 shall be treated as &#147;filed&#148; for the purposes of the
    Securities and Exchange Act of 1934, as amended, and the remaining
    information shall be treated as &#147;furnished.&#148;</font><font size="2" style="font-size:10.0pt;">  </font></p>
    </td>
   </tr>
   <tr>
    <td width="13%" valign="top" style="padding:0in .7pt 0in .7pt;width:13.04%;">
    <p align="right" style="color:windowtext;margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.82%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="84%" valign="top" style="padding:0in .7pt 0in .7pt;width:84.14%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="13%" valign="top" style="padding:0in .7pt 0in .7pt;width:13.04%;">
    <p align="right" style="color:windowtext;margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.82%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="84%" valign="top" style="padding:0in .7pt 0in .7pt;width:84.14%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press
    release announcing promotion of Kees Koolen as Chief Executive Officer of
    Booking.com B.V. effective September&nbsp;1, 2008.</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;page-break-after:avoid;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
  </font></i></b></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='4',FILE='C:\JMS\lgoode\08-13929-1\task2928140\13929-1-bc.htm',USER='lgoode',CD='May  9 07:51 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Pursuant to the
  requirements of the Securities Exchange Act of 1934, the Registrant has duly
  caused this report to be signed on its behalf by the undersigned hereunto duly
  authorized.</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="51%" valign="top" style="padding:0in .7pt 0in .7pt;width:51.1%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="48%" colspan="3" valign="top" style="padding:0in .7pt 0in .7pt;width:48.9%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">PRICELINE.COM
    INCORPORATED</font></p>
    </td>
   </tr>
   <tr>
    <td width="51%" valign="top" style="padding:0in .7pt 0in .7pt;width:51.1%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="48%" colspan="3" valign="top" style="padding:0in .7pt 0in .7pt;width:48.9%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="51%" valign="top" style="padding:0in .7pt 0in .7pt;width:51.1%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="48%" colspan="3" valign="top" style="padding:0in .7pt 0in .7pt;width:48.9%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="51%" valign="top" style="padding:0in .7pt 0in .7pt;width:51.1%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="top" style="padding:0in .7pt 0in .7pt;width:3.64%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
    </td>
    <td width="45%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:45.24%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;/s/ Jeffery H. Boyd</font></p>
    </td>
   </tr>
   <tr>
    <td width="51%" valign="top" style="padding:0in .7pt 0in .7pt;width:51.1%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="top" style="padding:0in .7pt 0in .7pt;width:3.64%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.52%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;Name:</font></p>
    </td>
    <td width="38%" valign="top" style="padding:0in .7pt 0in .7pt;width:38.72%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jeffery
    H. Boyd</font></p>
    </td>
   </tr>
   <tr>
    <td width="51%" valign="top" style="padding:0in .7pt 0in .7pt;width:51.1%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="3%" valign="top" style="padding:0in .7pt 0in .7pt;width:3.64%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.52%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;Title:</font></p>
    </td>
    <td width="38%" valign="top" style="padding:0in .7pt 0in .7pt;width:38.72%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">President
    and Chief <br>
    Executive Officer</font></p>
    </td>
   </tr>
  </table>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:&#160; May&nbsp;9, 2008</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
  </font></i></b></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='5',FILE='C:\JMS\lgoode\08-13929-1\task2928140\13929-1-bc.htm',USER='lgoode',CD='May  9 07:51 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT INDEX</font></b></p>
  
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="9%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:9.52%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.08%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="88%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:88.4%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="9%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:9.52%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.08%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="88%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:88.4%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="9%" valign="top" style="padding:0in .7pt 0in .7pt;width:9.52%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.08%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="88%" valign="top" style="padding:0in .7pt 0in .7pt;width:88.4%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press
    release (which includes a financial and statistical supplement and related
    information) issued by priceline.com Incorporated on May&nbsp;8, 2008
    relating to, among other things, its 1<sup>st</sup> quarter ended
    March&nbsp;31, 2008 earnings. The consolidated balance sheet at
    March&nbsp;31, 2008 and consolidated statement of operations for the three
    months ended March&nbsp;31, 2008 shall be treated as &#147;filed&#148; for the purposes
    of the Securities and Exchange Act of 1934, as amended, and the remaining
    information shall be treated as &#147;furnished.&#148;</font></p>
    </td>
   </tr>
   <tr>
    <td width="9%" valign="top" style="padding:0in .7pt 0in .7pt;width:9.52%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.08%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="88%" valign="top" style="padding:0in .7pt 0in .7pt;width:88.4%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="9%" valign="top" style="padding:0in .7pt 0in .7pt;width:9.52%;">
    <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.08%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="88%" valign="top" style="padding:0in .7pt 0in .7pt;width:88.4%;">
    <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press
    release announcing promotion of Kees Koolen as Chief Executive Officer of
    Booking.com B.V. effective September&nbsp;1, 2008.</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>
  
  <div style="color:windowtext;margin:0in 0in .0001pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
  </font></i></b></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='6',FILE='C:\JMS\lgoode\08-13929-1\task2928140\13929-1-bc.htm',USER='lgoode',CD='May  9 07:51 2008' -->
  
  
  </body>
  
  </html>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "a08-13929_18k.htm", "description": "8-K", "secsgml_size_bytes": 45474}]
metadata_filer: {"company-data": {"conformed-name": "PRICELINE COM INC", "cik": "0001075531", "assigned-sic": "7389", "irs-number": "061528493", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-25581", "film-number": "08816106"}, "business-address": {"street1": "800 CONNECTICUT AVE", "city": "NORWALK", "state": "CT", "zip": "06854", "phone": "2037053000"}}
text: SECURITIES AND EXCHANGE
  COMMISSION
  Washington, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange
  Act of 1934
  Date of Report (Date of earliest event reported)
  May 8,
  2008
  priceline.com
    Incorporated
  (Exact name of registrant as specified in its charter)
  Delaware
  0-25581
  06-1528493
  (State or other Jurisdiction of Incorporation)
  (Commission File Number)
  (IRS Employer Identification No.)
  800 Connecticut Avenue, Norwalk, Connecticut
  06854
  (Address of principal office)
  (zip code)
  N/A
  (Former name or former address, if changed
  since last report)
  Check the appropriate box
  below if the Form 8-K filing is intended to simultaneously satisfy the
  filing obligation of the registrant under any of the following provisions:
  o
  Written
  communications pursuant to Rule 425 under the Securities Act (17 CFR
  230.425)
  o
  Soliciting
  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
  240.14a-12)
  o
  Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17
  CFR 240.14d-2(b))
  o
  Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17
  CFR 240.13e-4(c))
  Item 2.02.              Results of Operations and Financial Conditions
  On May 8, 2008, priceline.com announced
  its financial results for the 1
  st
  quarter ended March 31,
  2008.  A copy of priceline.com's
  consolidated balance sheet at March 31, 2008 and consolidated statement of
  operations for the three months ended March 31, 2008 are included in the
  financial and statistical supplement attached to the press release attached as Exhibit 99.1
  to this Current Report on Form 8-K. 
  The consolidated balance sheet at March 31, 2008 and consolidated
  statement of operations for the three months ended March 31, 2008 shall be
  treated as "filed" for purposes of the Securities Exchange Act of 1934, as
  amended.
  Item 7.01.              Regulation
  FD Disclosure
  (A)
  1
  st
  quarter earnings announcement
  On
  May 8, 2008, priceline.com announced its financial results for the 1
  st
  quarter ended March 31, 2008.  A
  copy of priceline.com's press release announcing these financial results and
  certain other information is attached as Exhibit 99.1 to this Current Report
  on Form 8-K.
  The
  company noted that its 1
  st
  quarter 2008 over-performance versus the
  company's prior gross travel bookings and pro forma net income forecast in February 2008
  was primarily attributable to the favorable impact of currency exchange rates,
  better than expected on-line marketing efficiencies and better than expected
  performance from the company's domestic services.
  With respect to 2
  nd
  quarter 2008 guidance, the
  company noted that it expected domestic gross travel bookings to grow approximately
  50% over the same period in the prior year. 
  Priceline.com announced that it expected consolidated advertising
  expenses of approximately $90   to $95
  million in the 2
  nd
  quarter 2008 and expected approximately 90% of
  that amount to be spent "on-line." 
  Priceline.com estimated that sales and marketing expenses in the 2
  nd
  quarter 2008 would be between $18 and $19 million.  Priceline.com stated that it estimated that
  personnel costs, excluding stock-based compensation expense, would be
  approximately $30 to $32 million in the 2
  nd
  quarter 2008.  With respect to 2
  nd
  quarter 2008,
  priceline.com stated it estimated that general and administrative expenses
  would be approximately $12 to $13 million, information technology expenses
  would be approximately $5.5 to $6.0 million, and depreciation and amortization
  expenses, excluding acquisition related amortization, would be approximately
  $4.1 million.  Priceline.com said it
  expected an aggregate benefit of approximately $1.0 million in the 2
  nd
  quarter 2008 associated with "net" interest income, foreign exchange hedging
  income, equity in income of Priceline Mortgage and minority interest
  expense.  Priceline.com estimated that it
  would have cash income tax expense of approximately $16 million in the 2
  nd
  quarter 2008 comprised of additional income taxes in Europe and alternative
  minimum tax in the United States.
  With respect to its 2008 guidance, the company noted that
  its guidance was based on current observed trends in the business and not on an
  assumption that these trends will deteriorate in future months due to any
  economic downturn.  The company
  cautioned, however, that it was possible that the on-line travel category and
  the company could suffer beyond effects observed to date if economic conditions
  worsened.  The company noted that it was
  forecasting for the remainder of the 2
  nd
  quarter 2008 and full-year
  2008 a diminishment in the company's on-line advertising efficiencies on a
  year-over-year basis.  The company also
  noted that its forecasts assumed, among other things, that gross travel
  bookings growth rates would decrease on a quarterly sequential basis in the 3
  rd
  and 4
  th
  quarters of 2008, that the Euro/U.S. Dollar exchange
  2
  rate would be 1.54 U.S. dollars per Euro,
  that the average daily rates for the company's domestic hotel service would
  continue to grow at approximately two to three percent year-over-year and that
  the average daily rates for the company's international hotel service would be
  roughly equivalent with 2007.  The
  company cautioned that if economic pressures impacted, among other things,
  hotel unit sales, hotel average daily rates or the value of the Euro relative
  to the U.S. Dollar, the company's forecasts could be at significant risk.
  The company noted that its "pro forma" financial guidance
  was based upon a "pro forma" diluted share count of approximately 50.2 million
  shares (which includes a calculation of the assumed economic dilutive impact of
  all of the company's outstanding convertible notes and stock options, net of
  the favorable economic impact of the hedges associated with the company's
  outstanding convertible notes), which is based on the company's May 7,
  2008 closing stock price of $122.03.
  (B)
  Promotion of Kees Koolen
  On May 8, 2008, priceline.com announced
  the promotion of Kees Koolen, 42, to Chief Executive Officer of Booking.com
  B.V., which is priceline.com's principal international business unit.  Mr. Koolen will report to priceline.com's
  President and Chief Executive Officer, Jeffery H. Boyd.  The promotion will be effective September 1,
  2008.
  Attached as Exhibit 99.2 is a copy of the press
  release issued by priceline.com on May 8, 2008.
  The
  information set forth above in this Item 7.01 (A) and (B) and in the
  attached press releases contain forward-looking statements relating to
  priceline.com's performance during 2008. 
  Readers are cautioned not to place undue reliance on forward-looking
  statements.  All forward-looking
  statements are based upon information available to priceline.com on the date
  this report was submitted.  Priceline.com
  undertakes no obligation to publicly update or revise any forward-looking
  statements, whether as a result of new information, future events or otherwise.  A more thorough discussion of certain factors
  which may affect priceline.com's operating results is included in priceline.com's
  recent filings with the Securities and Exchange Commission and will be included
  in priceline.com's Quarterly Report on Form 10-Q for the three months
  ended March 31, 2008 to be filed with the Securities and Exchange
  Commission on or about May 9, 2008. 
  The information set forth above is qualified in its entirety by
  reference to the press releases (which includes a financial and statistical
  supplement and information about forward-looking statements), a copy of which
  is attached hereto as Exhibit 99.1 and incorporated herein by reference.
  The
  information in this Item 7.01 (including Exhibit 99.1 hereto and the
  accompanying financial and statistical supplement and related information and Exhibit 99.2)
  shall not be treated as "filed" for purposes of the Securities Exchange Act of
  1934, as amended.
  3
  Item 9.01.              Financial
  Statements and Exhibits
  (c) Exhibits
  99.1
  Press
    release (which includes a financial and statistical supplement and related
    information) issued by priceline.com Incorporated on May 8, 2008
    relating to, among other things, its 1
  st
  quarter ended
    March 31, 2008 earnings. The consolidated balance sheet at
    March 31, 2008 and consolidated statement of operations for the three
    ended March 31, 2008 shall be treated as "filed" for the purposes of the
    Securities and Exchange Act of 1934, as amended, and the remaining
    information shall be treated as "furnished."
  99.2
  Press
    release announcing promotion of Kees Koolen as Chief Executive Officer of
    Booking.com B.V. effective September 1, 2008.
  4
  SIGNATURES
  Pursuant to the
  requirements of the Securities Exchange Act of 1934, the Registrant has duly
  caused this report to be signed on its behalf by the undersigned hereunto duly
  authorized.
  PRICELINE.COM
    INCORPORATED
  By:
  /s/ Jeffery H. Boyd
  Name:
  Jeffery
    H. Boyd
  Title:
  President
    and Chief
  Executive Officer
  Date:  May 9, 2008
  5
  EXHIBIT INDEX
  Exhibit No.
  Description
  99.1
  Press
    release (which includes a financial and statistical supplement and related
    information) issued by priceline.com Incorporated on May 8, 2008
    relating to, among other things, its 1
  st
  quarter ended
    March 31, 2008 earnings. The consolidated balance sheet at
    March 31, 2008 and consolidated statement of operations for the three
    months ended March 31, 2008 shall be treated as "filed" for the purposes
    of the Securities and Exchange Act of 1934, as amended, and the remaining
    information shall be treated as "furnished."
  99.2
  Press
    release announcing promotion of Kees Koolen as Chief Executive Officer of
    Booking.com B.V. effective September 1, 2008.
  6