FreeAudio
(eAudio) http://www.freeaudio.org/ 

·        
Librivox (eAudio)
http://librivox.org

·        
Million
Book Project (eBooks) http://www.ulib.org/

·        
Project
Gutenberg (eBooks/eAudio) http://www.gutenberg.org

·        
Feedbooks
(eBooks) http://www.feedbooks.com/

·        
International
Children's Digital Library Foundation  (eBooks)http://www.childrenslibrary.org
/index.shtml

Audio Book Sites you can Purchase from:

Books on Board  http://www.booksonboard.com

Audio Books on Line  http://www.audiobooksonline.com

Audio Books        http://www.audiobooks.com