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EXHIBIT 99.1 WebMD Corporation Amended and Restated Audit Committee Charter __________________ As Adopted on February 23, 2005 ___________________  A.
    Purpose and Role  1.
    General. The Audit Committee (the Committee) has been established by the
Board of Directors (the Board) of WebMD Corporation (the Corporation) to oversee:  
    the accounting and financial reporting processes of the Corporation,
    the audits of the Corporations financial statements, and
    related matters, including administration of the Corporations Code of
Business Conduct;  with such oversight responsibilities being delegated by the Board to the Committee
to the full extent contemplated by the requirements applicable to audit committees
of companies listed for quotation on the NASDAQ NMS under applicable law and under
the listing standards of The NASDAQ Stock Market.2.
    Oversight Role. The Committees role is one of oversight, recognizing that
the Corporations management is responsible for preparing the Corporations financial
statements and that the Corporations registered public accounting firm is responsible
for auditing those financial statements. In carrying out its oversight
responsibilities, the Committee is not providing any expert or professional
certification as to the Corporations financial statements or the registered public
accounting firms work.3.
    Reporting Relationships; Retention Authority. The Corporations registered
public accounting firm shall report directly to the Committee and the Committee shall
have the sole authority to appoint and terminate the Corporations registered public
accounting firm and to approve the amount of their compensation and shall have the
authority to cause its payment by the




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Corporation. The Corporations internal audit
function shall also report directly to the Committee. The Committee shall have the
sole authority to appoint and terminate any outside parties retained by the
Corporation to provide internal audit services and to approve the amount of their
compensation and shall have the authority to cause its payment by the Corporation.  B.
    Composition  1.
    Members. The Committee shall consist of as many members as the Board shall
determine, but in any event not fewer than three members. Members of the Committee
shall be appointed by the Board in accordance with the By-laws of the Corporation.
Committee members shall serve until the earliest of their resignation or their replacement or removal by the Board in accordance with
this Charter and the By-laws of the Corporation.2.
    Qualifications. Each member of the Committee shall, in the judgment of the
Board, meet the following requirements (the Independence Requirements):  
    all independence requirements, under applicable law, for members of audit
committees of companies listed for quotation on the NASDAQ NMS;
    all applicable independence requirements of The NASDAQ Stock Market for
members of audit committees of companies listed for quotation on the NASDAQ
NMS; and
    being free from any relationship that, in the opinion of the Board, would
interfere with the exercise of independent judgment as a member of the
Committee.  In addition, the following additional requirements (together with the Independence
Requirements, the Qualification Requirements) shall also apply:  
    each member of the Committee shall, in the judgment of the Board, meet the
basic financial literacy requirements, under applicable law, for members of
audit committees of companies listed for quotation on the NASDAQ NMS;
    each member of the Committee shall, in the judgment of the Board, meet the
basic financial literacy requirements under applicable listing standards of
the NASDAQ Stock Market for members of audit committees of companies listed
for quotation on the NASDAQ NMS;
    each member of the Committee must not have participated in the preparation
of the financial statements of the Corporation (or any Amended and Restated Audit Committee Charter As Adopted on February 23, 2005  Page 2




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subsidiary of the Corporation) at any time during the three years prior to appointment as a
member of the Committee;
    at least one member of the Committee shall, in the judgment of the Board,
have previous employment experience in finance or accounting, requisite
professional certification in accounting, or any other comparable experience
or background which results in the individuals financial sophistication,
including being or having been a chief executive officer, chief financial
officer, or other senior officer with financial oversight responsibilities
(which member may be the one who is also an audit committee financial expert
under applicable rules promulgated by the Securities and Exchange Commission);
and
    at least one member of the Committee shall, in the judgment of the Board,
be an audit committee financial expert under the applicable rules
promulgated by the Securities and Exchange Commission.  In the event that the Board determines that a member ceases to meet the
Qualification Requirements applicable to individual members, the Board shall
consider the removal and replacement of such member; provided, however, that the
Board may, if necessary or appropriate in its judgment, appoint or retain Committee
members in reliance on any available exceptions to any of the Qualification
Requirements for the time period such exceptions are available. A failure by one
or more Committee members to meet any of the Qualification Requirements (or of
there to be an audit committee financial expert or a Committee member meeting
other qualifications required of one or more Committee members) shall not invalidate
decisions made, or actions taken, by the Committee.3.
    Chairperson. A Chairperson of the Committee may be appointed by the Board or
the Committee.4.
    Removal and Replacement. The members of the Committee may be removed or
replaced, and any vacancies on the Committee shall be filled, by the Board in
accordance with the By-laws of the Corporation.  C.
    Operations  1.
    Meetings. The Committee shall determine the schedule and frequency of the
Committee meetings, provided that the Committee shall meet at least four times per
year. Minutes of these meetings shall be kept and filed with the Secretary of the
Corporation.2.
    Agenda; Reports. The Committee shall determine the agenda for its meetings.
The Committee may invite other Board members, members of management and others to
attend meetings and provide pertinent information and reports, as it deems necessary;
provided, however, that the Committee Amended and Restated Audit Committee Charter As Adopted on
February 23, 2005  Page 3




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members shall meet regularly: with appropriate
representatives of the Corporations registered public accounting firm without any
members of management present; with the Corporations head of internal audit without
any other members of management present; and with appropriate representatives of any
outside provider of co-sourced internal audit services without any members of
management present. Nothing in this Charter shall be construed to restrict the
reliance by any member of the Committee, to the full extent permitted by law, on
information, opinions, reports or statements presented to the Committee by any of the
Corporations officers or employees, or other committees of the Board, or by any other
person selected with reasonable care by or on behalf of the Corporation or the
Committee as to matters the Committee member reasonably believes are within such other
persons professional or expert competence.3.
    Report to Board. The Committee shall report its actions and recommendations
to the Board at the next Board meeting after each Committee meeting or, if so
determined by the Committee, by distribution to the members of the Board of the
minutes of a meeting, a unanimous written consent or other relevant documents.  D.
    Authority and Responsibilities Delegated to the Committee  1.
    The Committee shall assess the adequacy of this Charter and the procedures
developed by the Committee to implement this Charter on at least an annual basis and
shall submit any proposed amendments to this Charter that the Committee recommends be
made to the Board for its approval.2.
    The Committee shall review and discuss with corporate management and the
Corporations registered public accounting firm:  
    the unaudited quarterly financial results prior to the release of earnings
and/or the quarterly financial statements prior to filing or distribution;
    the audited financial results for the year and the proposed footnotes to
the financial statements prior to filing or distribution, including
disclosures of related party transactions;
    other financial information to be included in the Corporations SEC
filings, including in Managements Discussion and Analysis of Financial
Condition and Results of Operations section;
    the Report of Management on Internal Control Over Financial Reporting and
the registered public accounting firms attestation of the Report prior to
filing or distribution;
    all major accounting policy matters involved in the preparation of interim
and annual financial reports and any deviations from prior practice; and Amended and Restated Audit Committee Charter As Adopted on
February 23, 2005  Page 4




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
    the application of significant accounting and auditing policies, including
new pronouncements, to the Corporations financial reports.  3.
    In consultation with corporate management, the Corporations registered
public accounting firm, and the internal auditors, the Committee shall review the
Corporations accounting procedures, internal controls, financial reporting processes
and disclosure controls and procedures, and shall take such action with respect to any
of those matters as the Committee may determine to be necessary or appropriate. The
Committee shall annually obtain and review a report from the Corporations registered
public accounting firm, which shall be delivered prior to and within 90 days of the
filing of the audit report with the SEC, which sets forth:  
    All critical accounting policies and practices used by the Corporation,
    All alternative accounting treatments of financial information within GAAP
related to material items that have been discussed with management, including
the ramifications of the use of such alternative treatments and disclosures
and the treatment preferred by the accounting firm, and
    Other material written communications between the Corporations registered
public accounting firm and management.  4.
    The Committee shall oversee the work of the Corporations registered public
accounting firm and evaluate their performance at least annually and shall receive and
review:  
    a report by the Corporations registered public accounting firm describing
the firmss internal quality-control procedures and any material issues raised
by the most recent internal quality-control review, or peer review, of the
registered public accounting firm, or by any inquiry or investigation by
governmental or professional authorities, within the preceding five years,
respecting one or more independent audits carried out by the firm, and any
steps taken to deal with any such issues; and
    any other required reports from the registered public accounting firm.  5.
    At least annually, the Committee shall consider the independence of the
registered public accounting firm, including whether the provision by the firm
of permitted non-audit services is compatible with independence, and obtain and
review a report from, and discuss with, the registered public accounting firm
describing all relationships between the auditor and the Corporation.6.
    The Committee shall pre-approve, to the extent required by applicable law,
all audit engagements and any permitted non-audit engagements and the Amended and Restated Audit Committee Charter As Adopted on
February 23, 2005  Page 5




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related fees and
terms with the Corporations registered public accounting firm. The Committee may
establish policies and procedures for the engagement of the Corporations registered
public accounting firm to provide permitted non-audit services. The Committee shall
review with management and the registered public accounting firm, at a time when the
annual audit plan is being developed, the plans timing, scope, staffing, locations,
foreseeable issues, priorities and procedures, and the engagement team.7.
    The Committee shall review with the Corporations registered public
accounting firm, on completion of the annual audit, their experience, any restrictions
on their work, cooperation received, significant disagreements with corporate
management, their findings and their recommendations. The Committee shall oversee the
resolution of any disagreements between corporate management and the registered public
accounting firm. The Committee shall discuss with the registered public accounting
firm those matters required to be communicated to audit committees by the registered
public accounting firm in accordance with law and with professional standards
applicable to the registered public accounting firm.8.
    The Committee shall recommend to the Board, based on the reviews performed by
the Committee, whether the annual financial statements should be included in the
Annual Report on Form 10-K.9.
    The Committee shall oversee the Corporations internal auditing program,
shall receive regular reports from the Corporations internal auditors regarding the
results of their procedures and shall receive corporate managements response and
follow-up to those reports. The Committee shall evaluate the Corporations internal
auditors, including any outside parties retained by the Corporation to provide
internal audit services.10.
    The Committee shall review the Corporations policies with respect to risk
assessment and risk management, and review contingent liabilities and risks that may
be material to the Corporation and major legislative and regulatory developments which
could materially impact the Corporations contingent liabilities and risks.11.
    The Committee shall review and monitor any programs or procedures that the
Corporation has instituted to correct any control deficiencies noted by the
Corporations registered public accounting firm or the internal auditors in their
reviews.12.
    The Committee shall oversee and confirm the rotation, in accordance with
applicable law, of the lead audit partner of the Corporations registered public
accounting firm. Amended and Restated Audit Committee Charter As Adopted on
February 23, 2005  Page 6




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13.
    The Committee shall establish policies with respect to hiring by the
Corporation of current or former employees of the Corporations registered public
accounting firm.14.
    The Committee shall administer the Corporations Code of Business Conduct in
accordance with its terms, shall construe all terms, provisions, conditions and
limitations of the Code and shall make factual determinations required for the
administration of the Code and, in connection with such administration shall:  
    establish procedures for (a) the receipt, retention and treatment of
complaints received by the Corporation regarding accounting, internal
accounting controls, or auditing matters and (b) the confidential, anonymous
submission by employees of the Corporation of concerns regarding questionable
accounting or auditing matters; and
    review with management proposed related party transactions (as such term is
used in Item 404 of SEC Regulation S-K) and approve any such transactions the
Committee determines to be appropriate for the Corporation to enter into.  The Chairperson of the Committee shall serve on the Governance & Compliance
Committee of the Board and, through such service by the Chairperson, the Committee
shall coordinate with the Governance & Compliance Committee on matters relating to
the Corporations compliance programs, implementation of the Code of Business
Conduct, corporate governance and such other matters as the Committee may determine
to be appropriate.15.
    The Committee shall annually prepare a report to stockholders as required to
be included in the Corporations annual proxy statement filed with the Securities and
Exchange Commission. The foregoing list is not intended to be exhaustive, and the Committee shall, in addition,
have such powers as may be necessary or appropriate in furtherance of the objectives set forth in
this Charter or as may, from time to time, be delegated by the Board. The adoption of this Amended
and Restated Charter shall not be construed to reduce any power or authority previously delegated
to the Committee by the Board. The Committee shall have the power to delegate its authority to subcommittees or individual
members of the Committee as it deems appropriate, to the full extent permitted under applicable law
and applicable listing standards of The NASDAQ Stock Market; provided, however, that any decision
made pursuant to the foregoing delegation of authority with respect to the Committee authority under Paragraph 6 of this Section D shall be presented
to the Committee at its next regularly-scheduled meeting. In addition, the Committee shall have
the power to delegate its authority to other members of the Board who meet the Independence
Requirements as it deems appropriate, to the full extent permitted Amended and Restated Audit Committee Charter As Adopted on
February 23, 2005  Page 7




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by applicable law and the listing standards of The NASDAQ Stock Market applicable to the Corporation; provided, however, that
in no event may it delegate its authority to such other members of the Board under Paragraphs 1
through 8 or Paragraph 15 of this Section D. The Committee shall have the power to delegate its
authority under Paragraph 14 of this Section D with respect to administration of the Corporations
Code of Business Conduct to the General Counsel of the Corporation, except with respect to the
authority to amend the Code and to grant waivers to the Corporations directors, executive officers and
senior financial officers. The Committee shall have the power to conduct or authorize investigations into any matters
within the scope of its responsibilities. The Committee shall have the power to retain consultants,
accountants and other outside advisors to advise and assist it in any manner it deems appropriate.
The Committee may also retain outside legal counsel, as it deems appropriate. The Committee shall
have the sole authority to retain and terminate such consultants, accountants, advisors and counsel
and to review and approve their fees and other retention terms and shall have the authority to
cause the payment of such fees by the Corporation. Amended and Restated Audit Committee Charter As Adopted on
February 23, 2005  Page 8