Audible.com
Audible is rated #1 as the web's top audio book download source. If you are in the market to download audio books, then Audible is likely to have the title you are looking for! Choose from 80,000 hours of the hottest audio books around. Downloads can be played with just about anything. This includes most MP3 players (including iPod), as well as the ability to burn to CDs, or even stream it directly to your computer!

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SimplyAudioBooks.com
Choose from thousands of the best titles today. Downloading these titles couldn't be easier! Simply choose the titles you want and download them to MP3 players, to your computer, or burn them to a CD. Plans range from $14.95 to $27.95 a month, with the ability to download one or three audio books at a time (respectively). Don't want to pay monthly? Pay 12 months up front for huge savings. Get started with a free 2 week trial today.