Abstract: The Electronic Coupon Generation, Distribution, Reimbursement and Settlement System is a fully integrated system that is designed to coexist with paper based coupon systems and Internet sites that generate paper coupons and as warranted replace these coupon systems. The system is intended to be used by consumers who enroll and become active members and their representatives who initiate qualified shopping sessions at system supported point-of-sales sites. A proprietary database management enables manufacturers (or product controllers) to provide formatted information used by the system to generate electronic coupons and distribute them to consumers at point-of-sale sites controlled by participating merchandisers located throughout the country. The system supports the immediate reimbursement of consumers and reflects the coupons generated and reimbursement earnings on the register tape for a qualified shopping trip.