It was another strong top and bottom line performance for Amazon, the largest online retailer, in the third quarter.

 For the three months ended Sept. 30, Amazon, No. 1 in the Internet Retailer Top 500 Guide, reported:

• Net sales increased year over year 38.7% to $7.56 billion from $5.45 billion.  
• North American net sales totaled $4.13 billion, up about 45% from $2.84 billion in Q3 2009.
• International net sales totaled $3.43 billion, up 32% from $2.60 billion in Q3 2009.
• Operating income grew year over year 14.6% to $401 million from $350 million.
• Net income grew year over year 16% to $231 million from $199 million in Q3 2009.
• Spending on marketing increased 61.7% to $241 million from $149 million in Q3 2009.
• Spending on technology and content increased 40.3% to $442 million from $315 million in Q3 2009. 
• Spending on fulfillment increased 45.9% to $680 million from $466 million in Q3 2009.
• General and administrative spending rose year over year to $117 million from $83 million, an increase of 41%.

For the first nine months, Amazon reported: 

• Net sales were $21.3 billion, a 42% increase from $15 billion in the first three quarters of 2009.
• North American net sales totaled $11.5 billion, up 47.4% from $7.8 billion in the first three quarters of 2009
• International net sales totaled $9.8 billion, up 38% from $7.1 billion in the first three quarters of 2009.
• Operating income grew year over year 33.3% to $1.3 billion from $975 million.
• Net income grew year over year 42.1% to $736 million from $518 million in the first three quarters of 2009.

Amazon expects net sales in the fourth quarter to range from $12 billion to $13.3 billion and operating income to range from $360 million to $560 million.