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                                                                   EXHIBIT 10.13

                                  STAPLES, INC.

             AMENDED AND RESTATED 1998 EMPLOYEE STOCK PURCHASE PLAN

     The purpose of this Plan is to provide eligible employees of Staples, Inc.
(the "Company") and certain of its subsidiaries with opportunities to purchase
shares of common stock of the Company ("Staples Common Stock"), commencing on
November 1, 1998. Ten million five hundred thousand (10,500,000) shares of
Staples Common Stock in the aggregate have been approved for this purpose.
Employees participating in the Plan may elect to purchase shares of Staples
Common Stock, subject to any limitations that may be imposed by the Board of
Directors (the "Board") or the Committee (as defined below).

     1. ADMINISTRATION.   The Plan will be administered by the Board or by a
Committee appointed by the Board (the  "Committee "). The Board or the Committee
has authority to make rules and regulations for the administration of the Plan
and its interpretation and decisions with regard thereto shall be final and
conclusive.

     2. ELIGIBILITY. Participation in the Plan will neither be permitted nor
denied contrary to the requirements of Section 423 of the Internal Revenue Code
of 1986, as amended (the "Code"), and regulations promulgated thereunder. All
employees of the Company, including Directors who are employees, and all
employees of any subsidiary of the Company (as defined in Section 424(f) of the
Code) designated by the Board or the Committee from time to time (a "Designated
Subsidiary"), are eligible to participate in any one or more of the offerings of
Options (as defined in Section 9) to purchase Staples Common Stock under the
Plan provided that:

        a.      they are customarily employed by the Company or a Designated
     Subsidiary for more than 20 hours a week and for more than five months in a
     calendar year; and

        b.      they have been employed by the Company or a Designated
     Subsidiary for at least 90 days prior to enrolling in the Plan; and

        c.      they are employees of the Company or a Designated Subsidiary on
     the first day of the applicable Plan Period (as defined below).

     No employee may be granted an option hereunder if such employee,
immediately after the option is granted, owns 5% or more of the total combined
voting power or value of the stock of the Company or any subsidiary. For
purposes of the preceding sentence, the attribution rules of Section 424(d) of
the Code shall apply in determining the stock ownership of an employee, and all
stock which the employee has a contractual right to purchase shall be treated as
stock owned by the employee.

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     3. OFFERINGS. The Company will make one or more offerings ("Offerings") to
employees to purchase stock under this Plan. The first Offering will begin on
November 1, 1998, or the first business day thereafter (the "Offering
Commencement Dates") and end on June 30, 1999. Thereafter, each July 1 and
January 1 or the first business day thereafter will be an Offering Commencement
Date. Each Offering Commencement Date will begin a period (a "Plan Period")
during which payroll deductions will be made and held for the purchase of
Staples Common Stock at the end of the Plan Period. The first Plan Period will
be eight (8) months and thereafter each Plan Period will be six (6) months
ending on the last weekly payroll date in June or December, as applicable. The
Board or the Committee may, at its discretion, choose a different Plan Period of
twelve (12) months or less for subsequent Offerings.

     4. PARTICIPATION. An employee eligible on the Offering Commencement Date of
any Offering may participate in such Offering by enrolling in such manner and at
such time approved, from time to time, by the Board or the Committee, prior to
the applicable Offering Commencement Date in said Offering. The enrollment will
authorize a regular payroll deduction from the Compensation received by the
employee during the Plan Period. Unless an employee changes his enrollment in a
manner prescribed by the Committee from time to time or withdraws from the Plan,
his deductions and purchases will continue at the same rate for future Offerings
under the Plan as long as the Plan remains in effect. The term "Compensation"
shall mean regular earnings and sales rewards or other sales-related payments
made to sales associates in lieu of commissions, and excluding payments for
overtime, incentive compensation, shift premiums, bonuses, contributions to all
employee fringe benefits plans (except employee contributions in lieu of cash
earnings pursuant to any "cash or deferred plan" or "cafeteria plan"),
allowances and reimbursements, income or gains on the exercise of Company stock
options or stock appreciation rights, and other special payments except to the
extent that the inclusion of any such item is specifically approved by the
Board.

     5. DEDUCTIONS. The Company will maintain payroll deduction accounts for all
participating employees. With respect to any Offering made under this Plan, an
employee may authorize a payroll deduction in any dollar amount up to a maximum
of ten percent (10%) of the Compensation he or she receives during the Plan
Period or such shorter period during which deductions from payroll are made.
Payroll deductions may be made in any whole percentage up to ten percent (10%).
Each participating employee shall designate what percentage of his or her
payroll deductions during the Offering shall be used to purchase Staples Common
Stock upon the completion of such Offering, subject to any limits as may be
imposed for such Offering by the Board or the Committee. Any change in
compensation during the Plan Period will result in an automatic corresponding
change in the dollar amount withheld.

     No employee may be granted an Option (as defined in Section 9) which
permits his rights to purchase Staples Common Stock under this Plan and any
other employee stock purchase plan (as defined in Section 423(b) of the Code) of
the Company and its subsidiaries, to accrue at a rate which exceeds $25,000 of
the Fair Market Value (as defined below) of Staples Common Stock (determined at
the Offering Commencement

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Date of the Plan Period) for each calendar year in which the Option is
outstanding at any time.

     6. DEDUCTION CHANGES. An employee may discontinue his payroll deduction
once during any Plan Period, up to such deadline as may be established by the
Board or the Committee, prior to the close of business on the last business day,
in such manner permitted by the Board or Committee. However, an employee may not
increase or decrease his payroll deduction, during a Plan Period. If an employee
elects to discontinue his payroll deductions during a Plan Period, amounts
previously withheld will be refunded to the employee without interest.

     7. INTEREST. Interest will not be paid on any employee accounts.

     8. WITHDRAWAL OF FUNDS. An employee may at any time up to such deadline as
may be established by the Board or the Committee, which deadline shall be prior
to the close of business on the last business day in a Plan Period and, for any
reason, permanently draw out the balance accumulated in the employee's account
and thereby withdraw from participation in an Offering. Partial withdrawals are
not permitted. The employee may not begin participation again during the
remainder of the Plan Period. The employee may participate in any subsequent
Offering in accordance with terms and conditions established by the Board or the
Committee.

     9. PURCHASE OF SHARES. On the Offering Commencement Date of each Plan
Period, the Company will grant to each eligible employee who is then a
participant in the Plan an option ("Option") to purchase on the last business
day of such Plan Period (the "Exercise Date"), at the Option Price hereinafter
provided for, the largest number of shares (including fractional shares
determined in the manner set forth below) of Staples Common Stock (subject to
any limits as may be imposed for such Offering by the Board or the Committee) as
does not exceed the number of shares determined by dividing $12,500 by the Fair
Market Value (as defined below) of Staples Common Stock on the Offering
Commencement Date of such Plan Period; provided that, if the Plan Period is any
period other than six months, then $12,500 shall be adjusted proportionately to
reflect the length of the Plan Period.

     The purchase price for each share purchased will be 85% of the Fair Market
Value (as defined below) of Staples Common Stock on (i) the first business day
of such Plan Period or (ii) the Exercise Date, whichever shall be less. For
purposes of this Plan, "Fair Market Value" shall mean (a) the closing price on
any national securities exchange on which Staples Common Stock is listed, (b)
the closing price of Staples Common Stock on the NASDAQ National Market, or (c)
the average of the closing bid and asked prices in the over-the-counter market,
whichever is applicable, as published in THE WALL STREET JOURNAL. If no sales of
Staples Common Stock were made on such a day, the price of Staples Common Stock
for purposes of clauses (a) and (b) above shall be the reported price for the
next preceding day on which sales were made.

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     Each employee who continues to be a participant in the Plan on the Exercise
Date shall be deemed to have exercised his Option at the Option Price on such
date and shall be deemed to have purchased from the Company the number of shares
of Staples Common Stock (including fractional shares calculated up to 4 decimal
places) reserved for the purpose of the Plan that his accumulated payroll
deductions on such date will pay for (but not in excess of the maximum number
determined in the manner set forth above subject to any limits on such
allocation as may be imposed by the Board or the Committee for such Offering.

     Any balance remaining in an employee's payroll deduction account at the end
of a Plan Period will be automatically refunded to the employee.

     10. ISSUANCE OF CERTIFICATES. Certificates representing shares of Staples
Common Stock purchased under the Plan may be issued only in the name of the
employee, in the name of the employee and another person of legal age as joint
tenants with rights of survivorship, or (in the Company's sole discretion) in
the name of a brokerage firm, bank or other nominee holder designated by the
employee or in the name of the Plan with appropriate allocation to the
participating employee. The Company may, in its sole discretion and in
compliance with applicable laws, authorize the use of book entry registration of
shares in lieu of issuing stock certificates.

     11. RIGHTS ON RETIREMENT, DEATH OR TERMINATION OF EMPLOYMENT. In the event
of a participating employee's termination of employment prior to the last
business day of a Plan Period, no payroll deduction shall be taken from any pay
due and owing to an employee and the balance in the employee's account shall be
paid to the employee or, in the event of the employee's death, (a) to a
beneficiary previously designated in a revocable notice signed by the employee
(with any spousal consent required under state law) or (b) in the absence of
such a designated beneficiary, to the executor or administrator of the
employee's estate or (c) if no such executor or administrator has been appointed
to the knowledge of the Company, to such other person(s) as the Company may, in
its discretion, designate. If, prior to the last business day of the Plan
Period, the Designated Subsidiary by which an employee is employed shall cease
to be a subsidiary of the Company, or if the employee is transferred to a
subsidiary of the Company that is not a Designated Subsidiary, the employee
shall be deemed to have terminated employment for the purposes of this Plan.

     12. OPTIONEES NOT STOCKHOLDERS. Neither the granting of an Option to an
employee nor the deductions from his pay shall constitute such employee a
stockholder of the shares of Staples Common Stock covered by an Option under
this Plan until such shares have been purchased by and issued to him or to an
account for his benefit.

     13. RIGHTS NOT TRANSFERABLE. Rights under this Plan are not transferable by
a participating employee other than by will or the laws of descent and
distribution, and are exercisable during the employee's lifetime only by the
employee.

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     14. APPLICATION OF FUNDS. All funds received or held by the Company under
this Plan may be combined with other corporate funds and may be used for any
corporate purpose.

     15. ADJUSTMENT IN CASE OF CHANGES AFFECTING STAPLES COMMON STOCK. In the
event of a subdivision of outstanding shares of outstanding shares of Staples
Common Stock, or the payment of a dividend of Staples Common Stock, the number
of shares approved for this Plan, and the share limitation set forth in Section
9, shall be adjusted proportionately, and such other adjustment shall be made as
may be deemed equitable by the Board or the Committee. In the event of any other
change affecting Staples Common Stock, such adjustment shall be made as may be
deemed equitable by the Board or the Committee to give proper effect to such
event.

     16. MERGER. If the Company shall at any time merge or consolidate with
another corporation and the holders of the capital stock of the Company
immediately prior to such merger or consolidation continue to hold at least 80%
by voting power of the capital stock of the surviving corporation ("Continuity
of Control"), the holder of each Option then outstanding will thereafter be
entitled to receive at the next Exercise Date upon the exercise of such Option
for each share as to which such Option shall be exercised the securities or
property which a holder of such shares of Staples Common Stock was entitled to
upon and at the time of such merger or consolidation, and the Board or the
Committee shall take such steps in connection with such merger or consolidation
as the Board or the Committee shall deem necessary to assure that the provisions
of Section 15 shall thereafter be applicable, as nearly as reasonably may be, in
relation to the said securities or property as to which such holder of such
Option might thereafter be entitled to receive thereunder.

     In the event of a merger or consolidation of the Company with or into
another corporation which does not involve Continuity of Control, or of a sale
of all or substantially all of the assets of the Company while unexercised
Options remain outstanding under the Plan, (a) subject to the provisions of
clauses (b) and (c), after the effective date of such transaction, each holder
of an outstanding Option shall be entitled, upon exercise of such Option, to
receive in lieu of shares of Staples Common Stock, shares of such stock or other
securities as the holders of shares of Staples Common Stock received pursuant to
the terms of such transaction; or (b) all outstanding Options may be cancelled
by the Board or the Committee as of a date prior to the effective date of any
such transaction and all payroll deductions shall be paid out to the
participating employees; or (c) all outstanding Options may be cancelled by the
Board or the Committee as of the effective date of any such transaction,
provided that notice of such cancellation shall be given to each holder of an
Option, and each holder of an Option shall have the right to exercise such
Option in full based on payroll deductions then credited to his account as of a
date determined by the Board or the Committee, which date shall not be less than
ten (10) days preceding the effective date of such transaction.

     17. AMENDMENT OF THE PLAN. The Board may at any time, and from time to
time, amend this Plan in any respect, except that (a) if the approval of any
such amendment by

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the shareholders of the Company is required by Section 423 of the Code, such
amendment shall not be effected without such approval, and (b) in no event may
any amendment be made which would cause the Plan to fail to comply with Section
423 of the Code.

     18. INSUFFICIENT SHARES. In the event that the total number of shares of
Staples Common Stock specified in elections to be purchased in any Offering plus
the number of shares purchased under previous Offerings under this Plan exceeds
the maximum number of shares issuable under this Plan, the Board or the
Committee will allot the shares then available on a pro rata basis. In the event
that the total number of shares of Staples Common Stock specified in elections
to be purchased in any Offering exceeds the maximum number of shares available
for purchase in such Offering (as specified by the Board or the Committee), the
Board or the Committee will allot the shares available on a pro rata basis or in
such other manner as it, in its sole discretion, deems appropriate.

     19. TERMINATION OF THE PLAN. This Plan may be terminated at any time by the
Board. Upon termination of this Plan all amounts in the accounts of
participating employees shall be promptly refunded.

     20. GOVERNMENTAL REGULATIONS. The Company's obligation to sell and deliver
Staples Common Stock under this Plan is subject to the approval of all
governmental authorities required in connection with the authorization, issuance
or sale of such stock.

     21. GOVERNING LAW. The Plan shall be governed by Massachusetts law except
to the extent that such law is preempted by federal law.

     22. ISSUANCE OF SHARES. Shares may be issued upon exercise of an Option
from authorized but unissued Staples Common Stock, from shares held in the
treasury of the Company, or from any other proper source.

     23. NOTIFICATION UPON SALE OF SHARES. Each employee agrees, by entering the
Plan, to promptly give the Company notice of any disposition of shares purchased
under the Plan where such disposition occurs within two years after the date of
grant of the Option pursuant to which such shares were purchased.

     24. EFFECTIVE DATE AND APPROVAL OF SHAREHOLDERS. The Plan shall take effect
on November 1, 1998 subject to approval by the shareholders of the Company as
required by Section 423 of the Code, which approval must occur within twelve
months of the adoption of the Plan by the Board.

     25. DIVIDENDS ON SHARES PURCHASED UNDER THE PLAN. Each employee who enrolls
in the Plan agrees, for so long as shares of Staples Common Stock purchased by
the employee at any time under the Plan (the "Purchased Shares") are held by the
employee in an account with a bank, transfer agent, or other financial
institution designated by the Company to hold the Purchased Shares (the
"Financial Institution"), to (1) participate in the Staples dividend
reinvestment program maintained by the Financial Institution (the

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"DRIP") such that the employee shall receive, in lieu of any cash dividend paid
or payable by the Company with respect to the employee's Purchased Shares that
are held in an account with the Financial Institution (the "Captive Shares"),
shares of Staples Common Stock (including any fractional shares) pursuant to the
terms of the DRIP, and (2) allow the Company to take all reasonably necessary
and appropriate actions to ensure that the amount of any cash dividend paid or
payable by the Company with respect to the employee's Captive Shares is paid in
the form of Staples Common Stock instead of cash.

                                         Adopted by the Board of Directors on
                                         March 6, 1998 and approved by the
                                         stockholders on June 4, 1998; and
                                         amended by the Board of Directors on
                                         September 14, 1999 and approved by
                                         stockholders on November 9, 1999;
                                         amended by the Board of Directors on
                                         January 18, 2001; amended by the Board
                                         of Directors on August 27, 2001;
                                         amended and restated by the Board of
                                         Directors on March 2, 2004 and approved
                                         by the stockholders on June 17, 2004;
                                         and amended by the Board of Directors
                                         on September 8, 2004.<Page>

                                                                   EXHIBIT 10.14

                                  STAPLES, INC.

                              AMENDED AND RESTATED
                   INTERNATIONAL EMPLOYEE STOCK PURCHASE PLAN

     The purpose of this Plan is to provide eligible employees of certain
non-U.S. subsidiaries of Staples, Inc. (the "Company") with opportunities to
purchase common stock of the Company ("Staples Common Stock"), commencing on
July 1, 2000. Eight Hundred Fifty Thousand (850,000) shares of Staples Common
Stock have been approved for this purpose. Employees participating in the Plan
may elect to purchase shares of Staples Common Stock, subject to any limitations
that may be imposed by the Board of Directors (the "Board") or the Committee (as
defined below).

1.   ADMINISTRATION. The Plan will be administered by the Company's Board or by
a Committee appointed by the Board (the "Committee"). The Board or the Committee
has authority to make rules and regulations for the administration of the Plan
and its interpretation and decisions with regard thereto shall be final and
conclusive.

2.   ELIGIBILITY. All employees of any non-U.S., non-Canadian, non-Netherlands
subsidiary of the Company as of July 1, 2000, of any Netherlands subsidiary as
of January 1, 2001, of any Canadian subsidiary as of July 1, 2004 and any other
subsidiary designated by the Board or the Committee from time to time (each, a
"Subsidiary"), including any Director who is an employee of a Subsidiary, are
eligible to participate in any one or more of the offerings of Options (as
defined in Section 9) to purchase Staples Common Stock under the Plan provided
that:

     a.    they have been employed by the Subsidiary for at least 90 days prior
     to enrolling in the Plan;

     b.   they are employees of the Subsidiary on the first day of the
     applicable Plan Period (as defined below); and

     c.   they meet any other requirements imposed from time to time by the
     Board or the Committee on employees of one or more Subsidiaries.

     No employee may be granted an option hereunder if such employee,
immediately after the option is granted, owns 5% or more of the total combined
voting power or value of the stock of the Company or any subsidiary. For
purposes of the preceding sentence, the attribution rules of Section 424(d) of
the U.S. Internal Revenue Code of 1986, as amended (the "Code"), shall apply in
determining the stock ownership of an employee, and all stock which the employee
has a contractual right to purchase shall be treated as stock owned by the
employee.

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3.   OFFERINGS. The Company will make one or more offerings ("Offerings") to
employees to purchase stock under this Plan. The first Offering will begin on
July 1, 2000 or the first business day thereafter (the "Offering Commencement
Dates") and end on December 31, 2000. Thereafter, each January 1 and July 1 or
the first business day thereafter will be an Offering Commencement Date. Each
Offering Commencement Date will begin a period of six (6) months ending on the
last weekly payroll date in June or December, as applicable (a "Plan Period"),
during which payroll deductions will be made and held for the purchase of
Staples Common Stock at the end of the Plan Period. The Board or the Committee
may, at its discretion, choose a different Plan Period of twelve (12) months or
less for subsequent Offerings and may begin additional Plan Periods to allow
participation by employees of newly designated Subsidiaries after a Plan Period
has commenced. The Committee or the Board may, at its discretion, discontinue
Offerings at any time, either temporarily or permanently.

4.   PARTICIPATION.

     a.   ENROLLMENT. An employee eligible on the Offering Commencement Date of
any Offering may participate in such Offering by enrolling, in such manner and
at such time approved, from time to time, by the Board or the Committee, prior
to the applicable Offering Commencement Date in said Offering. The enrollment
will authorize a regular payroll deduction from the Compensation received by the
employee during the Plan Period. Unless an employee changes his enrollment in a
manner prescribed by the Committee from time to time or withdraws from the Plan,
his deductions and purchases will continue at the same rate for future Offerings
under the Plan as long as the Plan remains in effect. The term "Compensation"
shall be defined by the Board or the Committee from time to time, but until
modified shall mean regular earnings and sales rewards or other sales-related
payments made to sales associates in lieu of commissions, and excluding payments
for overtime, incentive compensation, shift premiums, bonuses, contributions to
all employee fringe benefit plans (except employee contributions in lieu of cash
earnings pursuant to any "cash or deferred plan" or "cafeteria plan"),
allowances and reimbursements, income or gains on the exercise of Company stock
options, or stock appreciation rights, and other special payments except to the
extent that the inclusion of any such item is specifically approved by the
Board.

     b.   TAX WITHHOLDING AUTHORIZED. The enrollment of each employee shall
constitute such participating employee's authorization of his or her employer,
to the extent permitted by applicable law, to deduct from such employee's
compensation in the relevant month or months (or subsequent months, if
appropriate) any amount appropriate for the payment or reimbursement of any tax
liability payable by such employee with respect to the grant or exercise of the
options hereunder, or the sale of any stock acquired through the exercise of
such option.

5.   DEDUCTIONS. The Company will maintain payroll deduction accounts for all
participating employees. With respect to any Offering made under this Plan, an
employee may authorize a payroll deduction in any amount up to a maximum of ten
percent (10%) of the Compensation he or she receives during the Plan Period or
such shorter period during which deductions from payroll are made. Payroll
deductions may

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be made in any whole percentage up to ten percent (10%). Each participating
employee shall designate what percentage of his or her payroll deductions during
the Offering shall be used to purchase Staples Common Stock upon the completion
of such Offering, subject to any limits as may be imposed for such Offering by
the Board or the Committee. Any change in compensation during the Plan Period
will result in an automatic corresponding change in the amount withheld. The
payroll deductions shall be made in the applicable local currency and will be
converted into United Stated currency at the prevailing rate of exchange in
effect on the date determined by the Board or the Committee from time to time.
All amounts deducted may be transferred to an account of the Company or the
Subsidiary outside the country in which such employee is employed.

     The Board or the Committee may permit direct contributions by eligible
employees of a Subsidiary instead of payroll deductions if it determines such
action to be advisable, and on such terms as it deems advisable. In the event
that such direct contributions are permitted, the Board or Committee may modify
other terms of this Plan to reflect such direct contributions.

     No employee may be granted an Option (as defined in Section 9) which
permits his rights to purchase Staples Common Stock under this Plan and any
other employee stock purchase plan of the Company and its subsidiaries (as
defined by the Board or the Committee), to accrue at a rate which exceeds
$25,000 of the Fair Market Value (as defined below) of Staples Common Stock
(determined at the Offering Commencement Date of the Plan Period) for each
calendar year in which the Option is outstanding at any time. Options granted
during any Plan Period to all officers and Directors of the Company shall not
equal or exceed fifty percent (50%) of the total Options granted during such
Plan Period.

6.   DEDUCTION CHANGES. An employee may discontinue his payroll deduction
once during any Plan Period, up to such deadline as may be established by the
Board or the Committee, prior to the close of business on the last business day,
in such manner as may be permitted by the Board or Committee. However, an
employee may not increase or decrease his payroll deduction, during a Plan
Period. If an employee elects to discontinue his payroll deductions during a
Plan Period, amounts previously withheld will be refunded to the employee
without interest. The refund will be made in the currency in which such
Participant's deductions were originally made or, if such employee is employed
in a country which maintains a fixed exchange rate between its local currency
and the Euro, there may be repayment in Euros ("Payment in Euros").

7.   INTEREST. Interest will not be paid on any employee accounts.

8.   WITHDRAWAL OF FUNDS. An employee may at any time up to such deadline
as may be established by the Board or the Committee, which deadline shall be
prior to the close of business on the last business day in a Plan Period, and
for any reason, permanently draw out the balance accumulated in the employee's
account (which will be paid in the local currency or, at the discretion of the
Board or the Committee, there may be Payment in Euros), and thereby withdraw
from participation in an Offering. Partial withdrawals are not permitted. The
employee may not begin participation again during the remainder

                                       -3-
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of the Plan Period. The employee may participate in any subsequent Offering in
accordance with terms and conditions established by the Board or the Committee.

9.   PURCHASE OF SHARES. On the Offering Commencement Date of each Plan Period,
the Company will grant to each eligible employee who is then a participant in
the Plan an option ("Option") to purchase on the last business day of such Plan
Period (the "Exercise Date"), at the Option Price hereinafter provided for, the
largest number of shares (including fractional shares determined in the manner
set forth below) of Staples Common Stock (subject to any limits as may be
imposed for such Offering by the Board or the Committee) as does not exceed the
number of shares determined by dividing $12,500 by the Fair Market Value (as
defined below) of Staples Common Stock on the Offering Commencement Date of such
Plan Period; provided that, if the Plan Period is any period other than six
months, then $12,500 shall be adjusted proportionately to reflect the length of
the Plan Period.

     The purchase price for each share purchased will be 85% of the Fair Market
Value (as defined below) of Staples Common Stock on (i) the first business day
of such Plan Period or (ii) the Exercise Date, whichever shall be less. For
purposes of this Plan, "Fair Market Value" shall mean (a) the closing price on
any national securities exchange on which Staples Common Stock is listed, (b)
the closing price of Staples Common Stock on the NASDAQ National Market or (c)
the average of the closing bid and asked prices in the over-the-counter-market,
whichever is applicable, as published in THE WALL STREET JOURNAL. If no sales of
Staples Common Stock were made on such a day, the price of Staples Common Stock
for purposes of clauses (a) and (b) above shall be the reported price for the
next preceding day on which sales were made.

     Each employee who continues to be a participant in the Plan on the Exercise
Date shall be deemed to have exercised his Option at the Option Price on such
date and shall be deemed to have purchased from the Company the number of shares
of Staples Common Stock (including fractional shares calculated up to 4 decimal
places) reserved for the purpose of the Plan that his accumulated payroll
deductions on such date will pay for, in United States currency as of that date,
but not in excess of the maximum number determined in the manner set forth
above, subject to any limits on allocation as may be imposed by the Board or the
Committee for such Offering.

     Any  balance remaining in an employee's payroll deduction account at the
end of a Plan Period will be automatically refunded to the employee in the local
currency or there may be Payment in Euros.

10.  ISSUANCE OF CERTIFICATES. Certificates representing shares of Staples
Common Stock purchased under the Plan may be issued only in the name of the
employee, in the name of the employee and another person of legal age as joint
tenants with rights of survivorship, or (in the Company's sole discretion) in
the name of a brokerage firm, bank or other nominee holder designated by the
employee or in the name of the Plan with appropriate allocation to the
participating employee. The Company may, in its sole discretion and in
compliance with applicable laws, authorize the use of book entry registration of
shares in lieu of issuing stock certificates.

                                       -4-
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11.  RIGHTS ON RETIREMENT DEATH OR TERMINATION OF EMPLOYMENT. In the event of a
participating employee's termination of employment prior to the last business
day of a Plan Period (a "Terminating Employee"), no payroll deduction shall be
taken from any pay due and owing to an employee and the balance in the
employee's account shall be paid to the employee or, in the event of the
employee's death, (a) to a beneficiary previously designated in a revocable
notice signed by the employee (with any spousal consent required under local
law) or (b) in the absence of such a designated beneficiary, to the personal
representative of the employee's estate or (c) if no such personal
representative has been appointed to the knowledge of the Company, to such other
person(s) as the Company may, in its discretion, designate. If, prior to the
last business day of the Plan Period, the designated Subsidiary by which an
employee is employed shall cease to be a subsidiary of the Company, or if the
employee is transferred to a subsidiary of the Company that is not a Subsidiary,
the employee shall be treated hereunder as a Terminating Employee.

12.  OPTIONEES NOT STOCKHOLDERS. Neither the granting of an Option to an
employee nor the deductions from his pay shall constitute such employee a
stockholder of the shares of Staples Common Stock covered by an Option under
this Plan until such shares have been purchased by and issued to him or to an
account for his benefit.

13.  RIGHTS NOT TRANSFERABLE. Rights under this Plan are not transferable by a
participating employee other than by will or the laws of descent and
distribution, and are exercisable during the employee's lifetime only by the
employee.

14.  APPLICATION OF FUNDS. To the extent consistent with applicable law, all
funds received or held by the Company or any Subsidiary under this Plan may be
combined with other corporate funds and may be used for any corporate purpose
and moved outside the country in which they are deducted from payroll.

15.  ADJUSTMENT IN CASE OF CHANGES AFFECTING STAPLES COMMON STOCK. In the event
of a subdivision of outstanding shares of Common Stock, or the payment of a
dividend of Staples Common Stock, the number of shares approved for this Plan,
and the share limitation set forth in Section 9, shall be adjusted
proportionately, and such other adjustment shall be made as may be deemed
equitable by the Board or the Committee. In the event of any other change
affecting Staples Common Stock, such adjustment shall be made as may be deemed
equitable by the Board or the Committee to give proper effect to such event.

16.  MERGER. If the Company shall at any time merge or consolidate with another
corporation and the holders of the capital stock of the Company immediately
prior to such merger or consolidation continue to hold at least 80% by voting
power of the capital stock of the surviving corporation ("Continuity of
Control"), the holder of each Option then outstanding will thereafter be
entitled to receive at the next Exercise Date upon the exercise of such Option
for each share as to which such Option shall be exercised the securities or
property which a holder of such shares of Staples Common Stock was entitled to
upon and at the time of such merger or consolidation, and the Board or the
Committee shall take such steps in connection with such merger or consolidation
as the

                                       -5-
<Page>

Board or the Committee shall deem necessary to assure that the provisions
of Section 15 shall thereafter be applicable, as nearly as reasonably may be, in
relation to the said securities or property as to which such holder of such
Option might thereafter be entitled to receive thereunder.

     In the event of a merger or consolidation of the Company with or into
another corporation which does not involve Continuity of Control, or of a sale
of all or substantially all of the assets of the Company while unexercised
Options remain outstanding under the Plan, (a) subject to the provisions of
clauses (b) and (c), after the effective date of such transaction, each holder
of an outstanding Option shall be entitled, upon exercise of such Option, to
receive in lieu of shares of Staples Common Stock, shares of such stock or other
securities as the holders of shares of Staples Common Stock received pursuant to
the terms of such transaction; or (b) all outstanding Options may be cancelled
by the Board or the Committee as of a date prior to the effective date of any
such transaction and all payroll deductions shall be paid out to the
participating employees; or (c) all outstanding Options may be cancelled by the
Board or the Committee as of the effective date of any such transaction,
provided that notice of such cancellation shall be given to each holder of an
Option, and each holder of an Option shall have the right to exercise such
Option in full based on payroll deductions then credited to his account as of a
date determined by the Board or the Committee, which date shall not be less than
ten (10) days preceding the effective date of such transaction.

17.  AMENDMENT OF THE PLAN. The Board may at any time, and from time to time,
amend this Plan in any respect.

18.  INSUFFICIENT SHARES. In the event that the total number of shares of
Staples Common Stock specified in elections to be purchased under any Offering
plus the number of shares purchased under previous Offerings under this Plan
exceeds the maximum number of shares issuable under this Plan, the Board or the
Committee will allot the shares then available on a pro rata basis. In the event
that the total number of shares of Staples Common Stock specified in elections
to be purchased in any Offering exceeds the maximum number of shares available
for purchase in such Offering (as specified by the Board or the Committee), the
Board or the Committee will allot the shares available on a pro rata basis or in
such other manner as it, in its sole discretion, deems appropriate.

19.  TERMINATION OF THE PLAN. This Plan may be terminated at any time by the
Board. Upon termination of this Plan all amounts in the accounts of
participating employees shall be promptly refunded in local currency or there
may be Payment in Euros.

20.  GOVERNMENTAL REGULATIONS. The Company's obligation to sell and deliver
Staples Common Stock under this Plan is subject to approval of all applicable
governmental authorities required in connection with the authorization, issuance
or sale of such stock.

21.  GOVERNING LAW. The Plan shall be governed by Massachusetts law except to
the extent that such law is preempted by U.S. federal law or other applicable
law.

                                       -6-
<Page>

22.  ISSUANCE OF SHARES. Shares may be issued upon exercise of an Option from
authorized but unissued Staples Common Stock, from shares held in the treasury
of the Company, or from any other proper source.

23.  NOTIFICATION UPON SALE OF SHARES. Each employee agrees, by entering the
Plan, to promptly give the Company notice of any disposition of shares purchased
under the Plan within such period as the Committee or Board may require from
time to time.

24.  EFFECTIVE DATE. The Plan shall take effect on July 1, 2000.

25.  DIVIDENDS ON SHARES PURCHASED UNDER THE PLAN. Each employee who enrolls in
the Plan agrees, for so long as shares of Staples Common Stock purchased by the
employee at any time under the Plan (the "Purchased Shares") are held by the
employee in an account with a bank, transfer agent, or other financial
institution designated by the Company to hold the Purchased Shares (the
"Financial Institution"), to (1) participate in the Staples dividend
reinvestment program maintained by the Financial Institution (the "DRIP") such
that the employee shall receive, in lieu of any cash dividend paid or payable by
the Company with respect to the employee's Purchased Shares that are held in an
account with the Financial Institution (the "Captive Shares"), shares of Staples
Common Stock (including any fractional shares) pursuant to the terms of the
DRIP, and (2) allow the Company to take all reasonably necessary and appropriate
actions to ensure that the amount of any cash dividend paid or payable by the
Company with respect to the employee's Captive Shares is paid in the form of
Staples Common Stock instead of cash.

                                         Adopted by the Board of Directors on
                                         March 7, 2000; amended and restated by
                                         the Board of Directors on August 27,
                                         2001 and March 2, 2004; approved by the
                                         stockholders on June 17, 2004; and
                                         amended by the Board of Directors on
                                         September 8, 2004.

                                       -7-

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