Santa's Top Ten List (Santa's came before David Lettermans')

These are the top ten places Santa shops online:

1. Amazon.com - Rumor has it that Santa is working out a deal with Amazon.com to handle all of his distribution, (just like Toysrus, Borders, Target, Office Depot & CDNow have done). This could be a win win situation for everyone involved. First of all, it would give Amazon.com a larger market share than they already have. Santa would share his secrets on how he makes deliveries to places that Amazon currently doesn't deliver to, and for the consumer, we wouldn't have to leave cookies and milk out only to find that Santa wasn't hungry and left them to go stale on the counter. We also wouldn't be faced with the day-after removal of all that reindeer poop on the roof top.

2. Sharper Image - Well recognized for it's gizmos and gadgets; Sharper Image gets inspiration for many of them from Santa. For instance, the Ionic Breeze Quadra (Air Purifier) - It used to smell so bad around Santa's place with all those reindeer, that it was embarrassing to have anyone over. Santa's elves were no help as they were "Technologically Challenged", so Santa commissioned Sharper Image to come up with a solution and the Ionic Breeze was born.

3. Zappos.com - Where else would Santa go for shoes, but the largest online shoe store in the world. With great prices, service and the best return policy (they pay for shipping), Zappos is Santa's first choice for shoes. We all know that shoes for elves are readily available, but I bet you didn't know they made shoes for reindeer, did you?

4. Buy.com - Doesn't their name say it all? Buy.com offers “The Lowest Prices On Earth” on over 1 million products, including computer hardware, software, electronics, wireless products and services, DVDs, videos, books, music and more. They even back it up with their “Low Price Guarantee”. If you find a price lower than theirs on the Internet from a list of qualified competitors, they’ll match the price.

5. JCPenney - One of the few companies that have been in business longer than Santa. For 100 years, JCPenney has been serving American consumers by building their business on Timeless Values. It's All Inside, at JCPenney. Mrs. Claus is especially fond of JCPenney too!

6. AllBookstores.com - When it come to shopping for books, Santa knows where to find the best price. Santa and Money Magazine both agree that AllBookstores.com is the best place on the web to buy books. AllBookstores compares prices at dozens of online stores to find the lowest book prices and also provides you with availability, shipping cost, sales tax (if required) and special offers from the merchants.

7. Fashionbrokers.com - This is another one of Mrs. Claus's favorites. Unlike her husband who never wears anything but that big red suit, Mrs. Claus likes to outfit herself with the finer things such as designer items by Gucci, Prada, Louis Vuitton, Chanel and Fendi. Fashionbrokers is the place to go for designer clothing, shoes and accessories.

8. Brookstone - Brookstone is bursting with innovative solutions that make life easier and more fun. Santa visits Brookstone for health and fitness, home and office, outdoor living and travel and auto items.

9. The Disney Store - Santa absolutely couldn't make it through the holiday season without the help of his old friend Walt Disney. Bring the magic of Disney straight to your door with clothing, toys, collectibles, jewelry, videos, costumes and much more - you'll find something special for every occasion. Think about it . . . Can you even image life without Disney?

10. Auto Buyers Advice - Santa's gig with the sled lasts only one night and for the rest of the year he drives a Lexus. Santa starts his car buying routine at Auto Buyers Advice because they provide all kinds of information to help you get the best deal and avoid scams on car purchases, auto insurance, car loans, auto warranties and more.