Business Issues PaperAmazon's Kindle is a wireless, "convenient and portable" reading device with the ability to download books, blogs, magazines and newspapers from almost anywhere in the United States (Amazon, 2008). Michael Lewis, the author of Moneyball and Liar's Poker predicts, “this (Amazon's Kindle) is the future of reading books. It will be everywhere.” (Amazon, 2008). This ratio will determine whether the current price of $399.00 is reasonable to successfully support and sustain the sale of the Kindle. It will clearly define the dependent and independent variables of the study, indicate the null and alternative hypotheses, and the methodology used to test the hypotheses. It will calculate the required sample size which will provide clear support for the criteria used. The samples selected and produced are described, including the methodology used to collect the data and a description of the survey instruments. A final recommendation is offered regarding whether the Kindle is a good buy at $399 or whether Amazon needs to change the price or product. What is Amazon Kindle? The Kindle is Amazon's version of an eBook reader. It has been in the works for three years and was first offered to the public in November 2007. It uses eInk, a screen that offers anti-glare, backlit viewing that mimics the traditional feel of publishing on paper. Using Whispernet technology and the Sprint network, the Kindle uses wireless access at no cost to the consumer. It offers over 120,000 eBooks ranging from $0.25 to $2,386.80, with the average eBook costing $9.99. There are 10 national newspapers available for a monthly rate between $5.99 and $13.99 (for the New York Times), as well as 333 blogs and 15 magazines. See Table 2 for a list of specifications. The Kindle has a QWERTY keyboard on the top and is held like a folded book. Other nice features include long battery life, adjustable reading fonts, the ability to hold more than 200 titles at a time, and it weighs just 10.3 ounces (Amazon, 2008). Independent Variables Independent variables are the putative cause, stimulus, “predicted by…” manipulations, and predictors (Cooper, 2003). The focus group for this study was interested in the relationships between the independent and dependent variables. The main independent variable for this study was the age of the consumer. Age appears to indicate other independent variables, such as income levels, disposable disposable income, and current interest level.