The pitch book proposes that Amazon acquire Barnes & Noble for $14.78 per share, a 19.02% premium over B&N's market price. This values the total deal size at $1.07 billion. Amazon would pay 100% cash and fully integrate B&N operations. The acquisition would provide revenue growth through improved market reach and $1.33 billion in cost synergies over 5 years from improved logistics, bargaining power, and technology sharing. Valuation using DCF analysis values B&N standalone at $12.42-27.33 per share and values synergies at $5.86-12.54 per share. Risks include revenue growth reliance on Amazon's retail expansion and integration challenges