Amazon.com (AMZN - Cramer’s Take - Stockpickr - Rating) topped Wall Street’s top- and bottom-line expectations, but investors took profits in extended trading after bidding the stock to a 52-week high in the regular session.

The stock fell to $96 in extended session trading after finishing the regular Nasdaq session at $100.82. It was the first time the stock had retaken the $100 level since December 1999, ending Tuesday’s regular session up more than 10 percent in anticipation of a blow-out quarterly scorecard.

Third Quarter Results

The online retailer said net income increased 313% to $80 million or 19 cents a share, compared with net income of $19 million, or 5 cents a share, a year earlier.

Sales increased 41% to $3.26 billion in the third quarter, compared with $2.31 billion in third quarter 2006. Excluding the $75 million favorable impact from year-over-year changes in foreign-exchange rates throughout the quarter, net sales grew 38% compared with third quarter 2006.

Sales of the latest Harry Potter book helped boost revenues in the third quarter at online retailer Amazon.com.

But Amazon has said it will not make a profit on the title because it offered steep discounts and free shipping.

“In our view, putting customers first is the only reliable way to create lasting value for shareowners,” said Jeff Bezos, founder and chief executive of Amazon.com.

For the fourth quarter, the company said it expects net sales between $5.1 billion and $5.45 billion.

Analysts had forecast earnings of 46 cents a share on revenue of $5.12 billion.

Interactive Map of San Diego County Fires Map, Updated October 23, 2007

Map of California Fires including North and South San Diego County.

The KPBS.org put together a excellent map of the San Diego Conty Fires. Built on Google Maps. Fires show fire icons of major fire, and you can click on the other icons for more information about the incident.

Updated 11:00 AM October 23, 2007

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Nasa Satellite Images of Southern California Fires

Powerful Santa Ana winds have fueled more than 12 large wildfires throughout Southern California, stretching from Santa Barbara to San Diego. These images shows just how quickly the fires grew.

Captured by NASA’s Aqua satellite passed overhead, large amounts of smoke were pouring from blazes northwest of Los Angeles. Actively burning fires are outlined in red. Plumes of smoke can be seen blowing off the coast, indicating the intensity of the winds and the presence of additional fires farther south.

This image of the fires in California was captured at 1:55 p.m. U.S. Pacific Daylight Time on October 22, 2007.

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NASA satellites on the afternoon of October 22, 2007

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Following Image is the Satellite Photo of Southern California Fire on October 26, 2003

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Irvine, California Fire Updates including current fire area

Current Fire Location:

Silverado Canyon and Santiago Canyon roads and crossed Hwy 241 to the west and burning to the edge toward the Portola Springs and Northwood village of Irvine.

Irvine Fire Map:

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Irvine Fire already consumed more than 15,000 acres with 30% containment. One building destroyed and two buildings damaged. Threatening 2,000 buildings.

More than 500 firefiters on scene battling the wildfire. 4 firefighters injured but not in critical condition.

Mandatory evacuations in Santiago Canyon and Hangman Tree Road. Voluntary evacuations for foothill areas of Lake Forest, including Foothill Ranch and Portola Hills.

Stevenson Ranch Fire, Stevenson Ranch, California

As fire crews battled to contain two massive wildfires in the Santa Clarita Valley, a third blaze erupted around 2:15 pm near the well-populated Stevenson Ranch development on the west side of the valley.

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By early evening, the blaze, dubbed the Magic Fire (Near Six Flag’s Magic Mountain), had charred more than 1,200 acres and forced some residents of Mallory Drive and Waycott Avenue to evacuate their homes for a time. But no structures had been reported damaged.

The blaze was reported as 20 percent contained tonight and was holding at Lindero Canyon, but erratic high winds kept firefighters on edge.

About 120 firefighters, supported by crews in two helicopters, battled the flames, which erupted for unknown reasons near The Old Road and Magic Mountain Parkway about 2:15 p.m., said Inspector Ron Haralson of the Los Angeles County Fire Department.

The fire appeared to be burning primarily into an uninhabited area to the west, toward the Ventura County line.

Stevenson Ranch Fire Video: You can hear the gusty wind whipping through Microphone, too.