Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  Pershing Square Capital Management, L.P.
 2. Date of Event Requiring Statement (Month/Day/Year)
09/19/2008		 3. Issuer Name and Ticker or Trading Symbol
BARNES & NOBLE INC [BKS]
(Last)
(First)
(Middle)
888 SEVENTH AVENUE, 42ND FLOOR		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
_____ Officer (give title below) __X__ Other (specify below)
See footnote (1)
 5. If Amendment, Date Original Filed(Month/Day/Year)
09/26/2007
(Street)

NEW YORK, NY 10019		 6. Individual or Joint/Group Filing(Check Applicable Line)
___ Form filed by One Reporting Person
_X_ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Pershing Square Capital Management, L.P.
888 SEVENTH AVENUE, 42ND FLOOR
NEW YORK, NY 10019		       See footnote (1)
PS Management GP, LLC
888 SEVENTH AVENUE, 42ND FLOOR
NEW YORK, NY 10019		       See footnote (1)
Pershing Square GP, LLC
888 SEVENTH AVENUE, 42ND FLOOR
NEW YORK, NY 10019		       See footnote (1)
ACKMAN WILLIAM A
888 SEVENTH AVENUE, 42ND FLOOR
NEW YORK, NY 10019		       See footnote (1)

Signatures

PERSHING SQUARE CAPITAL MANAGEMENT, L.P., By: PS Management GP, LLC, its General Partner, By: /s/ William A. Ackman, Managing Member 09/19/2008
**Signature of Reporting Person Date
PS MANAGEMENT GP, LLC, By: /s/ William A. Ackman, Managing Member 09/19/2008
**Signature of Reporting Person Date
PERSHING SQUARE GP, LLC, By: /s/ William A. Ackman, Managing Member 09/19/2008
**Signature of Reporting Person Date
/s/ William A. Ackman 09/19/2008
**Signature of Reporting Person Date

Explanation of Responses:

No securities are beneficially owned

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
 
Remarks:
(1) Consistent with Rule 16a-1(a)(1)(v), the entities and persons who previously filed this Form 3 (the "Reporting Owners")
were not required to do so.  Consequently, the Reporting Owners have filed this Form 3, as amended, to reflect that such form was
not required to be filed.  The Reporting Owners disclaim any obligation to file any further Form 3, 4 or 5 with respect to their ownership
of securities until such time (if any) as is required under applicable law.

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, See Instruction 6 for procedure.

Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB number.