On July 15, 2009, Ian Ritter posted at his blog a piece entitled Top 100 Retailers, in which he reported on the publication of the Stores Magazine list of top 100 retailers in 2008 . This list ranks retailers based on gross revenues. It would be no surprise to many that Wal-Mart tops the gross retail revenue list. What is surprising, at least to this observer, is that Wal-Mart’s revenue is more than five times greater than the second retailer on the list–Kroger. In fact, Wal-Mart’s revenue exceeds the combined revenue of the second through sixth highest grossing retailers on the Stores Magazine list of top 100 retailers in 2008 .