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Barnes &


posted a third-quarter loss that met analysts' estimates, as customer accounts grew 14% from the second quarter.

The online books and music seller reported a third-quarter loss, excluding certain items, of $36.9 million, or 25 cents a share, compared with a loss of $21.9 million, or 15 cents a share, in the same quarter last year. A

First Call/Thomson Financial

survey of five analysts forecast a third-quarter loss of 25 cents a share.

Sales rose 58% to $74.1 million from $47 million in the year-ago quarter.