UNITED STATES

OMB APPROVAL

SECURITIES AND EXCHANGE COMMISSION

OMB Number: 3235-0101

Washington, D.C. 20549

Expires: December 31, 2006

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FORM 144

SEC USE ONLY

DOCUMENT SEQUENCE NO.

NOTICE OF PROPOSED SALE OF SECURITIES
PURSUANT TO RULE 144 UNDER THE SECURITIES ACT OF 1933

CUSIP NUMBER

ATTENTION:

Transmit for filing 3 copies of this form concurrently with either placing an order with a broker to execute sale or executing a sale directly with a market maker.

WORK LOCATION

1 (a) NAME OF ISSUER (Please type or print)

(b) IRS IDENT. NO.

(c) S.E.C. FILE NO.

Stamps.com, Inc.

77-0454966

000-26427

1 (d) ADDRESS OF ISSUER (Street, City, State, Zip Code)

(e) TELEPHONE NO.

12959 Coral Tree Place                                          Los Angeles, CA 90066

AREA CODE

NUMBER

2 (a) NAME OF PERSON FOR WHOSE ACCOUNT THE SECURITIES ARE TO BE SOLD

(b) IRS IDENT. NO.

(c) RELATIONSHIP TO ISSUER

(d) ADDRESS (Street. City, State, Zip Code)

Marli B. Miller Managed Account

Director Affiliate

4550 Gordon Drive                                    Naples, FL 34102

3 (a)

Title of the Class of Securities To be sold

(b)

Name and Address of Each Broker Through Whom the Securities are to be Offered or Each Market Maker who is Acquiring the Securities

SEC USE ONLY

(c)

Number of Shares or Other Units To Be Sold

(See instr. 3(c))

(d)

Aggregate

Market

Value

(See instr. 3(d))

(e)

Number of Shares or Other Units Outstanding

(See instr. 3(e))

(f)

Approximate

Date of Sale

(See instr. 3(f))

(MO. DAY YR.)

(g)

Name of Each Securities Exchange

(See instr. 3(g))

Broker-Dealer

File Number

Common stock

B. Riley & Co.

11100 Santa Monica Blvd, Suite 800

Los Angeles, CA

12,500

$397,833.75

23,296,579

02/23/2006

INSTRUCTIONS:

1

(a)

Name of issuer

(b)

Issuer’s I.R.S. Identification Number

(c)

Issuer’s S.E.C. file number, if any

(d)

Issuer’s address, including zip code

(e)

Issuer’s telephone number, including area code

2.

(a)

Name of person for whose account the securities are to be sold

(b)

Such person’s I.R.S. identification number, if such person is an entity

(c)

Such person’s relationship to the issuer (e.g., officer, director, 10% stockholder, or member of immediate family of any of the foregoing)

(d)

Such person’s address, including zip code

3.

(a)

Title of the class of securities to be sold

(b)

Name and address of each broker through whom the securities are intended to be sold

(c)

Number of shares or other units to be sold (if debt securities, give the aggregate face amount)

(d)

Aggregate market value of the securities to be sold as of a specified date within 10 days prior to the filing of this notice

(e)

Number of shares or other units of the class outstanding, or if debt securities the face amount thereof outstanding, as shown by the most recent report or statement published by the issuer

(f)

Approximate date on which the securities are to be sold

(g)

Name of each securities exchange, if any, on which the securities are intended to be sold

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 control number.

Title of

the Class

Date you

Acquired

Name of Acquisition Transaction

Name of Person from Whom Acquired

(If gift, also give date donor acquired)

Amount of

Securities Acquired

Date of

Payment

Nature of Payment

Common

07/24/01

Open market purchase

Stamps.com, Inc.

17,000

Stock

09/05/01

Open market purchase

Stamps.com, Inc.

18,750

INSTRUCTIONS:

1.

If the securities were purchased and full payment therefor was not made in cash at the time of purchase, explain in the table or in a note thereto the nature of the consideration given. If the consideration consisted of any note or other obligation, or if payment was made in installments describe the arrangement and state when the note or other obligation was discharged in full or the last installment paid.

2.

If within two years after the acquisition of the securities the person for whose account they are to be sold had any short positions, put or other option to dispose of securities referred to in paragraph (d)(3) of Rule 144, furnish full information with respect thereto.

Name and Address of Seller

Title of Securities Sold

Date of Sale

Amount of

Securities Sold

Gross Proceeds

Marli B. Miller Managed Account

Common Stock

2/17/06

11,949

$374,116.02

4550 Gordon Drive

2/22/06

20,479

$646,147.26

Naples, FL 34102

Milfam II

Common Stock

11/21/05

120,765

$2,789,937.18

4550 Gordon Drive

11/22/05

14,236

$341,720.94

Naples, FL 34102

11/23/05

12,864

$310,560.37

12/05/05

3,721

$89,676.10

12/12/05

20,729

$504,768.36

1/6/06

108,650

$2,722,138.33

1/9/06

32,100

$833,974.05

1/10/06

16,100

$422,972.76

1/11/06

14,800

$391,710.12

1/12/06

15,512

$413,523.55

1/13/06

6,479

$173,701.99

1/19/06

6,909

$185,818.94

1/20/06

3,400

$91,834.00

1/23/06

104

$2,809.04

1/24/06

19,016

$515,375.44

1/25/06

1,225

$33,332.25

1/26/06

51,255

$1,414,397.10

1/27/06

22,700

$638,085.65

1/30/06

21,600

$613,565.28

1/31/06

2,948

$84,262.39

2/8/06

32,347

$934,731.26

Lloyd Miller Custody Account

2/17/06

11,000

$344,403.40

4550 Gordon Drive

2/22/06

20,000

$631,034.00

Naples, FL 34102

2/23/06

13,219

$420,653.49

REMARKS:

Table II includes sales of reporting person affiliates.

INSTRUCTIONS:

See the definition of “person” in paragraph (a) of Rule 144. Information is to be given not only as to the person for whose account the securities are to be sold but also as to all other persons included in that definition. In addition, information shall be given as to sales by all persons whose sales are required by paragraph (e) of Rule 144 to be aggregated with sales for the account of the person filing this notice.

ATTENTION:

The person for whose account the securities to which this notice relates are to be sold hereby represents by signing this notice that he does not know any material adverse information in regard to the current and prospective operations of the Issuer of the securities to be sold which has not been publicly disclosed.

February 23, 2006

/s/ Lloyd I Miller

DATE OF NOTICE

(SIGNATURE)

The notice shall be signed by the person for whose account the securities are to be sold. At least one copy of the notice shall be manually signed.

Any copies not manually signed shall bear typed or printed signatures.

ATTENTION: Intentional misstatements or omission of facts constitute Federal Criminal Violations (See 18 U.S.C. 1001)