According to the broadsheet, the internet retailer has begun a search for high-profile sites across the country. It added that the American company is looking to cash in on rising customer demand to purchase goods online and then collect them from a nearby store.
The trend is being reflected by UK supermarkets, hwich have increased their assault on the non-food sector.
Asda recently rolled out its online collection service, Adsa Direct, across 150 stores. Whilst Sainsbury's is looking to enhance its online non-food offering through the introduction of new services, one of which could be ‘Click and Collect', similar to the Asda Direct set-up.
Tesco last year posted sales which made it UK's sixth largest electrical retailer, according to Verdict Research.
IGD predicts that non-food sales in UK grocery stores will increase by 40% to £16.2bn in 2014. The market is currently worth £11.6bn within the stores.
Amazon's international arm, which includes the UK, increased sales by 33% to $2.6 billion in the three months to September 30. The retailer has denied the reports that it plans to open high street stores.