WESTIN HOTELS TAPS eMUSIC TO DEVELOP ENGAGING AND EMOTIONAL SIGNATURE MUSIC PROGRAM

“eMusicologist” To Develop Customized Soundtracks For
All Westin Hotels Around the World

WHITE PLAINS, NY and NEW YORK, May 4, 2006 – Today, Westin Hotels & Resorts and eMusic.com Inc., the world’s largest digital retailer of independent music, announced that they will work together to bring music to the foreground of the hotel experience. eMusic.com will develop an innovative digital music offering that will be featured across Westin’s 124 hotels and resorts around the world. Westin’s signature music program will be incorporated into various aspects of the guest experience, including the lobby environment and in-room entertainment and will be part of Westin’s new Sensory Welcome program that will debut brand-wide later this year.

Focusing on a theme of personal renewal and music discovery, eMusic will provide one of its top editorial staff experts, renowned international music columnist Richard Gehr, to help define the “global voice” of the Westin brand. As Westin’s dedicated “eMusicologist,” Gehr will compile soundtracks to unite Westin properties across geographies, cultures, architectural styles, climates and time of day, and characterizes the soundtracks – which will aim for an ambient, melodic, rhythmic and energizing feel – as global contemporary.

“There is no sensory element more engaging on an emotional level than music,” said Sue Brush, Senior Vice President for Westin Hotels. “Through our signature music programming we will create a renewing, relaxing and welcoming atmosphere and a truly memorable experience for our guests.”

“Our mission at eMusic is to help people discover some of the greatest and most diverse music in the world,” said David Pakman, eMusic CEO. “Our relationship with Westin is a terrific opportunity for us to share our musical expertise and passion to create a compelling music experience for all Westin guests.”

Westin eMusicologist Richard Gehr has been eMusic’s World/ Reggae columnist for two years -- and has been writing about international music for more than two decades. A former editor at the Los Angeles Reader, Spin magazine and Sonicnet.com, Gehr has also written for the Village Voice, Rolling Stone, the New York Times, Musician, Blender, Tracks, AARP: The Magazine and countless other publications. He also co-authored The Phish Book with the Vermont quartet.

About Westin Hotels & Resorts
Westin Hotels & Resorts, with 124 hotels and resorts in 31 countries and territories, is owned by Starwood Hotels & Resorts Worldwide, Inc (NYSE:HOT). Starwood Hotels & Resorts is one of the leading hotel and leisure companies in the world with approximately 850 properties in more than 95 countries and 145,000 employees at its owned and managed properties. Starwood® Hotels is a fully integrated owner, operator and franchisor of hotels and resorts with the following internationally renowned brands: St. Regis®, The Luxury Collection®, Sheraton®, Westin®, Four Points® by Sheraton, W®, Le Méridien® and the recently announced AloftSM. Starwood Hotels also owns Starwood Vacation Ownership, Inc., one of the premier developers and operators of high quality vacation interval ownership resorts. For more information, please visit www.starwoodhotels.com.

About eMusic
eMusic (http://www.emusic.com) is the world’s leading digital retailer of independent music, second only to iTunes in number of downloads sold. Delivering more than 4.5 million downloads per month, eMusic features over 1.2 million tracks from established and emerging artists in every genre from the world’s leading independent labels. A subscription-based service that offers 25 free downloads at sign-up, acclaimed editorial content, a vibrant online community and music discovery tools, eMusic gives consumers an inexpensive, low-risk way to explore great new music they wouldn’t find otherwise. Unlike other download services, eMusic’s universally compatible MP3 files play on any device including the iPod. Based in New York, eMusic.com Inc. is wholly owned by Dimensional Associates, Inc., the private equity arm of JDS Capital Management, Inc.

NOTE: eMusic is a registered trademark and eMusic.com is a trademark of eMusic.com Inc. All other trademarks are the property of their respective owners.