The Top 100 Retailers are listed by annual revenues, which may include estimates for private or closely-held companies.

The biggest changes to this year’s Top 100 are the elimination of the convenience store Power Player category (the result of too little reliable financial data on these mostly closely-held companies) and the transitioning of booksellers into a wider entertainment category. In response to our annual re-evaluation of what does – and does not – constitute a retailer, Apple Stores/iTunes, Blockbuster, Dell Retail, AT&T Wireless and Verizon Wireless make their Top 100 debuts.

What is considered a segment Power Player? Any retailer with 2007 revenues equal to or greater than 10 percent of the revenues of the category leader.