Sept 30 (Reuters) - Amazon.com Inc appears to be close to settling a nearly two-month dispute with Walt Disney Co during which Amazon stopped offering Disney DVDs for preorder, the Wall Street Journal reported on Tuesday.

Upcoming Disney DVD releases including "Guardians," "Maleficent," "Million Dollar Arm," "Planes: Fire and Rescue" and "The 100-Foot Journey" were back on Amazon last week, the WSJ said, citing a person with knowledge about the issue.

Pricing, promotion on the Amazon website, and questions over which company makes up the difference when Amazon loses money to match the prices of competitors were the issues at stake, the WSJ reported. (http://on.wsj.com/1rJXGMH)

It is unclear whether the two companies are finalizing a new long-term deal or have simply progressed far enough that Amazon was willing to make a concession.

Amazon.com was not immediately available for comment after regular business hours.

(Reporting by Sudarshan Varadhan; Editing by Lisa Shumaker)