be a good acquiring candidate - they could easily swallow Amazon without too much difficulty and add another way to do business with their already dominant retail model. Seems like a perfect fit too me.
WalMart already has a better web site than Amazon does. Amazon raided WalMart's IT department for some of their bes employees. WalMart is not about to bail Amazon out of their financial difficulties. Maybe K-Mart would be a better match. They already know how to go through bankruptcy.