It is very important to organize materials at intemet bookstores. It is time for us to develop a subject classification scheme as a tool for increasing the effectiveness of information retrieval with ease of subject access. The purpose of this study is to examine the subject features of internet bookstores in order to suggest the effective design of the subject scheme for them. Nine internet bookstore websites are analyzed at the aspect of the subject classification of the materials. Based upon the results of this study, an effective subject classification for internet bookstores is suggested to provide a better subject access.