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LinkShare Awards $15,000 Prize to Online Affiliate Marketing Partner
Titanium Award Recognizes 24HourEDeals for Driving Highest Online Sales Increase During the Quarter

New York, NY - May 4, 2004 - LinkShare Corporation, a leader in performance-based marketing solutions, today announced that 24HourEDeals, LLC (www.24houredeals.com) is the first winner of the $15,000 Titanium Award. The prize is awarded on a quarterly basis to one marketing partner in The LinkShare Club loyalty program that supports the largest number of participating merchants, and drives the greatest percentage increase in online sales for these merchants. The prize will be presented to 24HourEDeals on June 22, 2004 in New York City.

"The Titanium Award reflects the outstanding results that so many of our affiliate partners generate for our merchant partners," said Stephen D. Messer, LinkShare Corporation Chairman and CEO. "LinkShare remains committed to utilizing innovative promotions like the Titanium Award to generate strong results for all of our online marketing partners."

The LinkShare Club promotion helped to increase sales, affiliate activation and traffic during the fourth quarter of 2003 for all of the participating merchants. The average sales growth of the participating merchants outpaced that of The LinkShare Network by 50 percent. In addition, the number of affiliates generating revenue for the merchants in the promotion grew by an average of 27 percent. On average, traffic increases for program participants outperformed the average traffic increase for merchants in the LinkShare Network by 85 percent during the promotion time frame. Avon (AVP), Coldwater Creek (CWTR), Overstock.com (OSTK), Sharper Image (SHRP) and Sierra Trading Post were among the merchants that participated in the fourth quarter promotion.

"24HourEDeals, LLC is honored to have won the first-ever LinkShare Titanium award. This is the kind of innovative program that enables us all to achieve that next business level, building revenue and profits for our merchant-partners. 24HourEDeals, LLC has already increased its total sales 300% with its full line of key merchants over Q1 of last year," said Joel Polster, President/CEO 24HourEDeals, LLC.

Mr. Polster will be flown to New York to receive the award from LinkShare's CEO Stephen Messer in June. That same week, he will be a guest of honor at the LinkShare Affiliate Advisory Board, as well as at the invitation-only 2004 LinkShare Symposium.

Rules for the contest and how to win are posted on the LinkShare Club site at www.LinkShareClub.com. The promotions begin January 1st, April 1st, July 1st and October 1st.

About LinkShare Corporation
LinkShare Corporation is the leading provider of technology solutions to track, manage, and analyze the performance of online sales, marketing, and business development initiatives. LinkShare empowers clients with the ability to collaborate with partners online and develop cost-efficient pay-for-performance campaigns. LinkShare provides the platform, tools, and reporting to help clients acquire new customers, increase revenues, drive results, and measure success across affiliate, search, and email initiatives. LinkShare clients include OfficeMax, J.C. Penney, 1-800-Flowers.com, American Express, Avon Products and Dell. LinkShare was founded in 1996 and is headquartered in New York City, with offices in San Francisco, Denver, and Chicago.

LinkShare is proud to receive financial, operational and strategic support from Mitsui & Co., Ltd. (NASDAQ: MITSY), Mitsui & Co. (U.S.A), Inc., Internet Capital Group (NASDAQ: ICGE), and Comcast Interactive Capital, an affiliate of Comcast Corporation (NASDAQ: CMCSK; CMCSA). Please visit http://www.linkshare.com for more information.

This press release may contain forward-looking statements that involve certain risks and uncertainties including but not limited to risks associated with the uncertainty of LinkShare's future performance, additional financing requirements, and the effect of economic conditions in the B2C and B2B e-commerce market.